Silver vessels are not jewellery in their ordinary sense and fall outside the silver jewellery tax entry.

Silver vessels and ware do not fall within entry 162 of the Kerala General Sales Tax Act, 1963 as "jewellery" of silver. The phrase "jewellery" is construed in its ordinary commercial sense as articles of personal adornment, and items such as vessels or ware do not answer that meaning merely because they are made of silver. As a result, silver vessels and ware are outside the 5 per cent tax entry applicable to jewellery of gold, silver and platinum group metals.

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Issues: Whether silver vessels and ware are covered by entry 162 of the First Schedule to the Kerala General Sales Tax Act, 1963 as jewellery of silver and are taxable at 5 per cent.

Analysis: Entry 162 applies to jewellery of gold, silver and platinum group metals. The expression "jewellery" must be understood in its ordinary, commercial sense as articles of personal adornment. Silver vessels and ware are not articles made for personal adornment and do not answer to the commonly understood meaning of jewellery. They therefore cannot be brought within the scope of the entry merely because they are made of silver.

Conclusion: Silver vessels and ware are not jewellery within entry 162 and are not taxable under that entry at 5 per cent. The Revenue succeeds on this issue.

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