https://www.taxtmi.com/caselaws?id=156510 A taxing circular directing that purchases of old ornaments from unregistered dealers be treated as general goods and taxed at the general rate was found inconsistent with entry 21 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The Court noted that entry 21 covered articles and jewellery made of bullion or specie, and Explanation I extended "bullion" to pure gold or silver as well as mixed forms. Because the circular relied on a different Supreme Court ruling and ignored the plain wording of entry 21 and its explanation, it was held ultra vires and quashed. The assessee's old gold and silver ornaments fell within entry 21, and recovery was stayed pending disposal of the appeals. en-us Mon, 11 Dec 1989 00:00:00 +0530 Fri, 20 Sep 2013 18:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156510 A taxing circular directing that purchases of old ornaments from unregistered dealers be treated as general goods and taxed at the general rate was found inconsistent with entry 21 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The Court noted that entry 21 covered articles and jewellery made of bullion or specie, and Explanation I extended "bullion" to pure gold or silver as well as mixed forms. Because the circular relied on a different Supreme Court ruling and ignored the plain wording of entry 21 and its explanation, it was held ultra vires and quashed. The assessee's old gold and silver ornaments fell within entry 21, and recovery was stayed pending disposal of the appeals. Case-Laws VAT and Sales Tax Mon, 11 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156510