1982 (6) TMI 89

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.... the assessee that from the provisions of clauses (viii) and (xiii) of section 5(1), it was clear that items of jewellery were not included in the list of articles exempted under clause (xii). It was urged that in the absence of any specific provision prohibiting the exemption of jewellery from a charge to wealth-tax under clause (xii), the assessee was entitled to exemption in respect of jewellery which were definitely works of art. It was submitted that every item of jewellery could be considered to be work of art in view of the fact that professional skill and workmanship had to be employed in producing any piece of jewellery. It was, therefore, claimed that the exemption claimed by the assessee under clause (xii) in respect of jewellery....

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....ng, and it is the function of the court to decide on the evidence in the particular case whether the work is a work of artistic craftsmanship...." II. Jowitt's Dictionary of English Law, volume I (second edition), 1977: "Copyright in works of art now depends on the Copyright Act, 1956, section 3, which makes the term of protection, the life of the author and fifty years after his death. By section 3(1) 'artistic work' includes (a) paintings, sculptures, drawings, engravings and photographs, (b) works of architecture, being either buildings or models for buildings, (c) works of artistic craftsmanship not falling within either of the preceding paragraphs." He also invited our attention to the provisions of clauses (viii) and (xii), wherein ....