1981 INSC 0087
       Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam Kerala
                                                           Vs

                                             Uma Jewellery and Others
 Civil Appeals Nos. 906, 1162, 1163, 1164, 1165, 1166, 1170, 1171, 2146, 2152, 2155, 2185, 2186,

                                   2190, 2191, 2193, 2195 and 2196 of 1979
                                (R.S. Pathak, A.P. Sen, E.S. Venkataramiah JJ)

                                                      11.02.1981
                                                     JUDGMENT
PATHAK, J. ­
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 [(1980) 1 SCC 142 : 1980 SCC (Tax) 70 : (1980) 1 SCR
938], 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 is no order as to costs.

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