1979 (12) TMI 141

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....following question has been referred by the Additional Sales Tax Tribunal for opinion of the court:   "Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is justified in holding that gold and silver ornaments will be taxed at the rate of 5 per cent as per sub-section (1) of section 5 of the Orissa Sales Tax Act instead of 7 per cent as per entry i....