1982 INSC 0236
                            Deputy Commissioner of Sales Tax (Law), Ernakulam
                                                           Vs

                                        M. O. Devasia and Co. and Others
 Civil Appeals Nos. 180, 514, 515-517, 519-522, 533, 680, 823 & 1165 of 1980; 2473 of 1981 and

                                                     2607 of 1982
                                  (P. N. Bhagwati, A. P. Sen, R. S. Pathak JJ)

                                                      08.12.1982
                                                        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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