The word 'jewellery' u/s 5(1)(viii) of the W.T. Act, 1957.

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....nance (No.2) Act, 1971. The question whether the word 'jewellery' occurring in Section 5(1)(viii) of the W.T. Act, 1957 includes gold, silver or platinum ornaments which do not contain any jewels or stones has been considered by the Board in the context of some decisions recently given by the I.T. Appellate Tribunal holding that ornaments made of gold, silver, platinum or any precious metal, which....