DEPUTY COMMISSIONER OF SALES TAX LAW ERNAKULAM Vs. M O DEVASIA AND CO
LAWS(SC)-1982-12-15
SUPREME COURT OF INDIA
Decided on December 08,1982

Deputy Commissioner Of Sales Tax Law Ernakulam Appellant
VERSUS
M O Devasia And Co Respondents

JUDGEMENT

- (1.) 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 and Co. , they are liable to be taxed at the general rate of 3 per cent under S. 5-A read with S. S (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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