TaxTMI 
TaxTMI 
1960 (5) TMI 24
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....he dealer, set with a few imitation stones of negligible value of 0-4-0 to 0-8-0 can be taxed under the Act under the head 'jewellery' when not despatched outside the State, to dealers registered in other States by virtue of Government Notification No. 8728-CT-66/49F dated the 1st July, 1949, issued from the Finance Department." 2.. The opposite party is carrying on the business of a goldsmith an....
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....e exempted. As both the expressions "jewellery" and "gold ornaments" occur in the same notification issued by the Government they must be given two distinct connotations. The learned Member, Sales Tax Tribunal, rightly observed that the dictionary meaning should prevail in the absence of any definition of the words in the said notifications. But he seems to have consulted an abridged dictionary in....
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....llery" has also been defined as follows: "gems or ornaments made or sold by jewellers, especially precious stones in mounting; jewels collectively or as a form of adornment". Thus the dictionary meaning seems to indicate that though ordinarily precious stones must be an essential ingredient of the ornament in order to make it "jewellery" there is no invariable rule that an ornament containing imit....
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....f specie, jewellery, precious stones and pearls." The aforesaid notification makes it absolutely clear that even imitation stones and imitation jewellery were taxable. There may be an ornament consisting of pure gold set with imitation stones, or made of imitation gold set with imitation stones. Though there might have been some doubt prior to the issue of the aforesaid notification, as to whethe....