STATE OF ORISSA Vs. P SREERANGAM AND SONS

JUDGEMENT

(1.) THIS is a reference under section 24 (1) of the Orissa Sales Tax Act made by the Member, Additional Sales Tax Tribunal of Orissa, at the instance of the State referring the following question for opinion of the court :

(2.) THE assessment is for the year 1971-72. The assessee deals in stainless steel silver ornaments, stone-studded ornaments, etc. The assessing officer rejected the assessee's contention that silver ornaments were unclassified goods and, therefore, liable to be taxed at the rate of five per cent and took the view that silver ornaments came within the purview of entry in serial No. 27 of the rate schedule and, accordingly he, assessed the same at seven per cent. The Appellate Assistant Commissioner confirmed the assessment. In second appeal, the Tribunal accepted the assessee's contention and held that silver ornaments did not come within the purview of entry in serial No. 27 and as such would be liable to the general rate of five per cent.