1989 (7) TMI 330

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....s delivered by K.S. PARIPOORNAN, J.-The Revenue is the petitioner. We are concerned with the assessment year 1984-85. The respondent is an assessee to sales tax. The respondent is a dealer in silver ornaments, silver ware, etc. The assessing authority brought to tax the turnover relating to silver vessels and ware under entry 121 of the First Schedule to the Kerala General Sales Tax Act, 1963 (....

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....-------------------------------------- Sl. Description of goods Point of levy Rate of No. tax ------------------------------------------------------------------------------- (1) (2) (3) (4) ------------------------------------------------------------------------------- 162. Jewellery of gold, At the point of first sale in the State 5" silver and platinum by a dealer who is liable....

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....either in common parlance or in the commercial world. We see force in this plea. The meaning of the word "jewellery" in "New Webster's Dictionary of the English Language" is as follows: "Jewels; articles made of gold, silver, precious stones, or similar materials for personal ornament." In P. Ramanatha Aiyar's "The Law Lexicon", Reprint Edition 1987, at page 635, the word "jewellery" has bee....