1960 (5) TMI 24

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.... gold ornaments of the manufacture of the 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 c....

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.... of gold and the cost of manufacture, were 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....

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....ss or enamel of a real gem." The word "jewellery" 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 invar....

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....r cultured; imitations of gold ornaments made of 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 ....