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Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam, Kerala Vs. Uma Jewellery and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal Nos. 906, 1162, 1163, 1164, 1165, 1166, 1170, 1171, 2146, 2152, 2155, 2185, 2186, 2190,
Judge
Reported inAIR1981SC1574; 1981(1)SCALE369; 1981(Supp)SCC16; 1981(13)LC187(SC)
ActsKerala General Sales Tax Act, 1968 - Sections 5A
AppellantDeputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam, Kerala
RespondentUma Jewellery and ors.
Cases ReferredDeputy Commissioner of Sales Tex (law) Board of Revenue v. G.S. Pai
Excerpt:
- 1. in all these appeals, the question raised is whether the ornaments and order articles of the kerala of gold fall within entry 56 of the first schedule to the keraka general sales tex act, 1963. in view of the decision rendered by this court in deputy commissioner of sales tex (law) board of revenue v. g.s. pai & co. : [1980]1scr938 , they are liable to be texe at the general rate of 3 per cent under section 5a read with section 5(a)(1)(ii) of the act, that being set aside and the question isa answered in the aforesaid terms. there is no order as to costs.
Judgment:

1. In all these appeals, the question raised is whether the ornaments and order articles of the Kerala of gold fall within Entry 56 of the First Schedule to the Keraka General Sales Tex Act, 1963. In view of the decision rendered by this Court in Deputy Commissioner of Sales Tex (law) Board of Revenue v. G.S. Pai & Co. : [1980]1SCR938 , they are liable to be texe at the general rate of 3 per cent under Section 5A read with Section 5(A)(1)(ii) of the Act, That being set aside and the question isa answered in the aforesaid terms. There is no order as to costs.


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