https://www.taxtmi.com/caselaws?id=150823 Ornaments decorated with filigree work were construed as ornaments for personal wear rather than mere filigree work. Applying strict construction of taxing entries, harmonious interpretation of the competing schedules, the common parlance test, and the rule that a specific entry prevails over a general one, the goods were held to fall within the entry for bullion, specie, ornaments and articles made thereof. The applicable tax rate was therefore 2 per cent under serial No. 1, not 7 per cent under serial No. 32. en-us Fri, 27 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 11:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150823 Ornaments decorated with filigree work were construed as ornaments for personal wear rather than mere filigree work. Applying strict construction of taxing entries, harmonious interpretation of the competing schedules, the common parlance test, and the rule that a specific entry prevails over a general one, the goods were held to fall within the entry for bullion, specie, ornaments and articles made thereof. The applicable tax rate was therefore 2 per cent under serial No. 1, not 7 per cent under serial No. 32. Case-Laws VAT and Sales Tax Fri, 27 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150823