TaxTMI 
TaxTMI 
1978 (11) TMI 143
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....1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"), at the instance of the Commissioner of Sales Tax. Both these references arise out of a common judgment given by the Sales Tax Tribunal and are being disposed of by this judgment. The question referred to us for our determination in these references is as follows: "Whether, on a true and proper interpretation of....
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....x Officer concerned, by two separate assessment orders, held that the trophies, shields, crests and mementoes sold by the assessee were covered by entry 13 of Schedule E to the said Act and taxed the sales thereof accordingly. The assessee preferred two appeals against this decision to the Assistant Commissioner of Sales Tax, who dismissed the said appeals. The assessee then preferred second appea....
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....Schedule E is the residuary entry. The question which we have to consider is whether the said articles sold by the assessee are included within the meaning of the expression "ornamental metalware" used in entry 13 of Schedule E to the said Act. From the judgment of the Tribunal it appears that the articles in question were trophies, crests, mementoes and shields made of metal. These included the c....
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....cle, in common parlance, is one the primary purpose of which is decoration. In the present case, the trophies, shields, crests and mementoes, which have been sold by the assessee during the aforesaid assessment periods, were ordinarily purchased not for the purpose of decoration but for presentation to commemorate some achievement like the winning of a competition or some event like completion of ....