TaxTMI 
TaxTMI 
1970 (4) TMI 150
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.... Additional judge (Revisions) Sales Tax, Agra, has submitted this statement of the case inviting the opinion of this court on the following question of law. "Whether the jewellery sold worth Rs. 2,10,209.69 in which precious stones were studded with gold and silver was covered by notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961, and was taxable as sales of gold or silver ornaments at....
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....ge (Revisions) reversed the finding of the appellate authority and restored that of the Sales Tax Officer. The relevant notification of 5th April, 1961, declares that with effect from 5th April, 1961, the rate of tax in respect of the turnover of goods mentioned therein would be enhanced from two paise per rupee to three paise per rupee at all points of sale. Item No. 6 of that notification reads....
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....uld be taxable as from 1st August, 1967, at the rate of 6 per cent. in the hands of the manufacturers or importers. Learned counsel submits that as jewellery has been separately mentioned in the notification of 31st July, 1967, it should be presumed that the jewellery was not covered by the word "ornaments" mentioned in the notification in question. We find no substance in this submission. The te....