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SUPREME COURT OF INDIA
Amarendra Nath Sen, P N Bhagawati, R S Pathak
DEPUTY COMMISSIONER OF SALES TAX (LAW), ERNAKULAM, APPELLANT
VERSUS
M. O. DEVASIA AND CO. AND OTHERS, RESPONDENTS.
Civil Appeals Nos. 180, 514, 515-517, 519-522, 533, 680, 823 & 1165 of 1980; 2473 of 1981 and 2607 of 1982 (From the Judgments and orders dated September 20, 1979, July 5, 1979, July 5, 1979, July 5, 1979 and July 13, 1979 and April 3, 1979, July 11, 1979, July 20, 1979, July 6, 1979, July 13, 1979 and November 2, 1979 of the Kerala High Court at Eranakulam in T. R. Cs. Nos. 114 of 1979, 19 of 1979, 17, 20 & 28 of 1979, 21, 22, 23 and 31 of 1979, 16 of 1979, 97 of 1979, 101 of 1979, 18 of 1979, 30 of 1979 and 150 of 1979 respectively), decided on December 8, 1982.
Kerala General Sales Tax Act, 1963 - Section 5 (1) - Whether ornaments and other articles of gold fall within Entry - In all these appeals question raised is whether ornaments and other articles of gold fall within Entry of First Schedule – Held, They are liable to be taxed at general rate of per cent under Section 5-A read with Section 5 (1) (ii) of Act - That being so judgment of the High Court is set aside and question is answered in aforesaid terms - Appeal are allowed
ORDER
In all these appeals, the question raised is whether the ornaments and other articles of gold fall within Entry 56 of the First Schedule to the Kerala General Sales Tax Act, 1963. In view of the decision rendered by this Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue v. G. S. Pai & Co.((1980) 1 SCR 938 : (1980) 1 SCC 142 : 1980 SCC (Tax) 70 : AIR 1980 SC 611 : (1980) 45 STC 58), they are liable to be taxed at the general rate of 3 per cent under Section 5-A read with Section 5 (1) (ii) of the Act. That being so, the appeals are allowed, the judgment of the High Court is set aside and the question is answered in the aforesaid terms. There will be no order as to costs.
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