https://www.taxtmi.com/caselaws?id=153265 Gold ornaments studded with imitation stones were held not to fall within "jewellery" in serial No. 22 of the luxury goods schedule because the entry focused on ornaments associated with precious or artificial precious stones and pearls. The decisive factor was the precious character of the studding material; imitation stones, being low-value and non-precious, did not satisfy that classification. Earlier decisions on wider notification language were treated as confined to their own facts and did not govern the present entry. The reference question was answered in the negative, in favour of the assessee. en-us Fri, 29 Aug 1980 00:00:00 +0530 Sat, 20 Jul 2013 15:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153265 Gold ornaments studded with imitation stones were held not to fall within "jewellery" in serial No. 22 of the luxury goods schedule because the entry focused on ornaments associated with precious or artificial precious stones and pearls. The decisive factor was the precious character of the studding material; imitation stones, being low-value and non-precious, did not satisfy that classification. Earlier decisions on wider notification language were treated as confined to their own facts and did not govern the present entry. The reference question was answered in the negative, in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 29 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153265