TaxTMI 
TaxTMI 
1970 (2) TMI 95
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.... some gold ornaments for personal use. Those ornaments were either studded with ordinary stones or were engraved with mina or were mixtures of both. The original assessing authority came to the conclusion that the assessee is liable to be taxed under serial No. 67 of the Schedule to the Notification No. 33927F dated 30th of December, 1957. In the meantime, serial No. 67 has been repealed; but we a....
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....te of tax 3F. Ornaments of personal wear made of gold or Two silver or with mixture of gold and silver withper cent. out any addition of precious stones namely, diamonds, emeralds, rubies, real pearls and saphires 28.. Jewellery set with precious stones, unset Seven precious stones and real pearls per cent. 67.. Any other articles Five per cent. 3.. A critical examination of serial No. 3F would ....
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....o per cent. 4.. Serial No. 28 covers cases of ornaments which are set with precious stones or unset precious stones or real pearls. The impugned ornaments do not come within this mischief. 5.. It is too elementary that in a taxing statute if the taxable article or commodity comes within a specific serial, then the omnibus serial has no application. The first endeavour of the taxing authority wou....
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.... stones of small value was held to be "jewellery" within the meaning of the expression as used in item 24 of Notification No. 5028 dated 28th July, 1947, as amended by Notification No. 8728-F dated 1st July, 1949. This decision has no application to the present case. That was based on the language of item 24. The material portion of that notification was as follows: "Jewellery including precious ....