1980 (1) TMI 177

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....bunal of Orissa, at the instance of the State referring the following question for opinion of the court: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is justified in directing levy of tax on the turnover of silver ornaments at the rate of 5 per cent as per the provisions of section 5(1) of the Act instead of 7 per cent as per the provis....

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.... of five per cent. 3.. The same problem arose in the case of Bavchand & Co. v. State of Orissa[1976] 38 S.T.C. 42. and after considering all the aspects it has been held that silver ornaments came within the entry in serial No. 27 of the list of taxable goods and with effect from 15th May, 1970, the enhanced rate of seven per cent became applicable. Thus, in the assessment year 1971-72, which i....