JUDGMENT

P. N. BHAGWATI, J.:— The question of law which arise for determination in this appeal lie in a very narrow compass and do not present any difficulty in answering them. They are the usual type of questions that arise under the Sales tax Legislation, namely whether a particular commodity sold or purchased by the assessee falls within one entry or another. The assessee always contends that it falls within an entry which attracts lesser rate of tax while the revenue invariably seeks to bring it within the entry attracting a larger rate of tax.

2. Two questions arise here for consideration. One question is whether certain ornaments and other articles of gold purchased by the assessee with a view to melting them and making new ornaments or other articles out of the melted gold fall within Entry 56 in the First Schedule of the Kerala General Sales Tax Act,1963 (hereinafter referred to as "the Act") which reads "Bullion and specie". If the ornaments and other articles of gold purchased by the assessee fall within this Entry, the turnover of purchases of these goods would be liable to be taxed at the rate of 1 per cent, while it would have to suffer tax at the rate of 3 per cent if