STATE OF ORISSA Vs. JAMULA SRIRANGAM

JUDGEMENT

(1.) THE following question has been referred to this Court for opinion by the Member, Sales Tax Tribunal : -

(2.) THE opposite party is carrying on the business of a goldsmith and jeweller of Berhampur town. He is a registered dealer. In his returns for the quarters from 30th June, 1950, to 31st March, 1952, he claimed exemption in respect of gold ornaments set with imitation stones of small value. The Sales Tax Authorities disallowed his claim for exemption on the ground that such gold ornaments were "jewellery" within the meaning of that expression as used in item 24 of Government of Orissa Notification of the Finance Department, No. 5028 dated 28th July, 1947, as amended by Notification No. 8728 -F dated 1st July, 1949. By virtue of the amended notification sales of jewellery other than gold ornaments in Orissa were taxable, whereas sales of gold ornaments when sold by the manufacturer who charges separately for the value of gold and the cost of manufacture, were exempted. As both the expressions "jewellery" and "gold ornaments" occur in the same notification issued by the Government they must be given two distinct connotations. The learned Member, Sales Tax Tribunal, rightly observed that the dictionary meaning should prevail in the absence of any definition of the words in the said notification. But the seems to have consulted an abridged dictionary in which, according to him, the distinction between "jewellery" and "gold ornaments" was said to lie in the fact that in the former the ornament should be set with precious stones. He therefore though that as imitation stones of low value did not come under the category of precious stones, gold ornaments set with imitation stones were not "jewellery" within the meaning of the aforesaid notifications.

(3.) THIS view is further strengthened if we scrutinise the subsequent notifications issued by the Government of Orissa - vide Finance Department Notification No. 10085 -F dated 3rd July, 1951, which came into force on 15th July, 1951, in which the rates of sales tax leviable in respect of various specified articles were notified. The material portion of that notification is as follows :