https://www.taxtmi.com/caselaws?id=167127 Gold articles qualify as primary gold under the Gold (Control) Act, 1968 only where they are unfinished or fall within specified statutory forms; purity alone is insufficient. Circular gold bangles worn on the arms and commonly used by villagers as personal ornaments fell within the definition of ornaments absent evidence that they were unfinished or otherwise primary gold. The lack of such evidence rendered the conviction unsustainable, precluded enhancement of sentence, and resulted in the conviction and sentence being set aside. en-us Fri, 07 Dec 1979 00:00:00 +0530 Sat, 06 Dec 2014 16:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167127 Gold articles qualify as primary gold under the Gold (Control) Act, 1968 only where they are unfinished or fall within specified statutory forms; purity alone is insufficient. Circular gold bangles worn on the arms and commonly used by villagers as personal ornaments fell within the definition of ornaments absent evidence that they were unfinished or otherwise primary gold. The lack of such evidence rendered the conviction unsustainable, precluded enhancement of sentence, and resulted in the conviction and sentence being set aside. Case-Laws Customs Fri, 07 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167127