TMI Blog1978 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Sales Tax. Both these references arise out of a common judgment given by the Sales Tax Tribunal and are being disposed of by this judgment. The question referred to us for our determination in these references is as follows: "Whether, on a true and proper interpretation of the words....... 'ornamental metalware'.......... occurring in entry 13 of Schedule E to the Bombay S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entoes sold by the assessee were covered by entry 13 of Schedule E to the said Act and taxed the sales thereof accordingly. The assessee preferred two appeals against this decision to the Assistant Commissioner of Sales Tax, who dismissed the said appeals. The assessee then preferred second appeals to the Sales Tax Tribunal. The Tribunal accepted the contention of the assessee that the aforesaid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee are included within the meaning of the expression "ornamental metalware" used in entry 13 of Schedule E to the said Act. From the judgment of the Tribunal it appears that the articles in question were trophies, crests, mementoes and shields made of metal. These included the crests issued to cadets at the pass. ing out parade of the National Cadet Corps, the mementoes issued to of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, shields, crests and mementoes, which have been sold by the assessee during the aforesaid assessment periods, were ordinarily purchased not for the purpose of decoration but for presentation to commemorate some achievement like the winning of a competition or some event like completion of training at a particular institution. We cannot conceive of a person normally going to a shop and purchasi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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