https://www.taxtmi.com/caselaws?id=156530 Silver vessels and ware do not fall within entry 162 of the Kerala General Sales Tax Act, 1963 as "jewellery" of silver. The phrase "jewellery" is construed in its ordinary commercial sense as articles of personal adornment, and items such as vessels or ware do not answer that meaning merely because they are made of silver. As a result, silver vessels and ware are outside the 5 per cent tax entry applicable to jewellery of gold, silver and platinum group metals. en-us Wed, 26 Jul 1989 00:00:00 +0530 Sat, 21 Sep 2013 14:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156530 Silver vessels and ware do not fall within entry 162 of the Kerala General Sales Tax Act, 1963 as "jewellery" of silver. The phrase "jewellery" is construed in its ordinary commercial sense as articles of personal adornment, and items such as vessels or ware do not answer that meaning merely because they are made of silver. As a result, silver vessels and ware are outside the 5 per cent tax entry applicable to jewellery of gold, silver and platinum group metals. Case-Laws VAT and Sales Tax Wed, 26 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156530