https://www.taxtmi.com/caselaws?id=128334 Gold ornaments made of pure gold and set with imitation stones were treated as "jewellery" for sales tax purposes under the Orissa notifications. Because the term was undefined, its ordinary meaning was applied, and that meaning was held to include ornaments with imitation stones as well as those with precious stones. The later notification expressly referring to jewellery and imitations confirmed that imitation stones did not take the article outside the category. The negligible value of the imitation stones was immaterial, and the ornaments remained taxable as jewellery. 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 made of pure gold and set with imitation stones were treated as "jewellery" for sales tax purposes under the Orissa notifications. Because the term was undefined, its ordinary meaning was applied, and that meaning was held to include ornaments with imitation stones as well as those with precious stones. The later notification expressly referring to jewellery and imitations confirmed that imitation stones did not take the article outside the category. The negligible value of the imitation stones was immaterial, and the ornaments remained taxable as jewellery. Case-Laws VAT and Sales Tax Wed, 04 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128334