https://www.taxtmi.com/caselaws?id=150078 The term "ornaments" in the 5 April 1961 notification was construed broadly to include jewellery studded with pearls or precious stones, including items made of gold and silver. The later 31 July 1967 notification, which separately dealt with jewellery containing precious or semi-precious stones at a higher rate, did not narrow the earlier notification's scope. Accordingly, such jewellery fell within "ornaments" and was taxable at 3 per cent, not as an unspecified item at 2 per cent. en-us Thu, 16 Apr 1970 00:00:00 +0530 Wed, 08 May 2013 15:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150078 The term "ornaments" in the 5 April 1961 notification was construed broadly to include jewellery studded with pearls or precious stones, including items made of gold and silver. The later 31 July 1967 notification, which separately dealt with jewellery containing precious or semi-precious stones at a higher rate, did not narrow the earlier notification's scope. Accordingly, such jewellery fell within "ornaments" and was taxable at 3 per cent, not as an unspecified item at 2 per cent. Case-Laws VAT and Sales Tax Thu, 16 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150078