https://www.taxtmi.com/caselaws?id=151166 Section 5(1) of the Orissa Sales Tax Act, 1947 empowered the State to prescribe different rates by notification for specified goods, and serial No. 27 was framed broadly to cover articles and wares made of gold, silver or specie. The omission of the earlier concessional serial No. 1 did not exclude gold and silver ornaments from that class. On a plain reading, such ornaments continued to fall within serial No. 27, so the notified rate of 7 per cent remained applicable rather than the general rate of 5 per cent. en-us Tue, 16 Dec 1975 00:00:00 +0530 Fri, 31 May 2013 17:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151166 Section 5(1) of the Orissa Sales Tax Act, 1947 empowered the State to prescribe different rates by notification for specified goods, and serial No. 27 was framed broadly to cover articles and wares made of gold, silver or specie. The omission of the earlier concessional serial No. 1 did not exclude gold and silver ornaments from that class. On a plain reading, such ornaments continued to fall within serial No. 27, so the notified rate of 7 per cent remained applicable rather than the general rate of 5 per cent. Case-Laws VAT and Sales Tax Tue, 16 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151166