https://www.taxtmi.com/caselaws?id=156858 Fiscal expressions in a taxing notification must be construed in their ordinary and common parlance sense, not by a narrow technical distinction. On that approach, gold ornaments made for personal use were treated as jewellery, and the presence of precious or semi-precious stones did not remove them from that category. The Court also relied on prior decisions recognising jewellery as included within ornaments. Accordingly, studded gold jewellery was held to fall within the reduced tax rate applicable to gold ornaments, and the reference was answered in favour of the assessee. en-us Thu, 30 May 1991 00:00:00 +0530 Wed, 25 Sep 2013 16:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156858 Fiscal expressions in a taxing notification must be construed in their ordinary and common parlance sense, not by a narrow technical distinction. On that approach, gold ornaments made for personal use were treated as jewellery, and the presence of precious or semi-precious stones did not remove them from that category. The Court also relied on prior decisions recognising jewellery as included within ornaments. Accordingly, studded gold jewellery was held to fall within the reduced tax rate applicable to gold ornaments, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 30 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156858