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1987 (4) TMI 16 - HC - Wealth-taxExtract: .......as to be answered, having regard to the Supreme Court judgment referred to above, in favour of the Revenue. In applying the provisions of section 5(1)(viii) of the Wealth-tax Act, 1957, the Tribunal shall, of course, consider whether the ornaments belonging to the assessee fall within the meaning of the word jewellery therein. No order as to costs.
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