https://www.taxtmi.com/caselaws?id=128334 Gold ornaments set with imitation stones fall within the ordinary meaning of "jewellery" for sales tax purposes. Although the relevant notifications did not define jewellery, dictionary meaning indicated that the term is not confined to ornaments containing precious stones. A later notification expressly referring to jewellery and imitations reinforced that imitation stones do not remove gold ornaments from the jewellery category. The negligible value of the imitation stones is immaterial. Consequently, pure gold ornaments set with imitation stones are taxable as jewellery under the relevant notifications. en-us Wed, 04 May 1960 00:00:00 +0530 Tue, 02 Apr 2013 11:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128334 Gold ornaments set with imitation stones fall within the ordinary meaning of "jewellery" for sales tax purposes. Although the relevant notifications did not define jewellery, dictionary meaning indicated that the term is not confined to ornaments containing precious stones. A later notification expressly referring to jewellery and imitations reinforced that imitation stones do not remove gold ornaments from the jewellery category. The negligible value of the imitation stones is immaterial. Consequently, pure gold ornaments set with imitation stones are taxable as jewellery under the relevant notifications. Case-Laws VAT and Sales Tax Wed, 04 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128334