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1982 (9) TMI 14 - HC - Wealth-taxExtract: .......tones within the meaning of s. 5(1)(viii). In accordance with the opinion recorded by the Full Bench on question No. (2), we hold that for assessment years prior to April 1, 1972, jewellery will not include gold ornaments not studded with precious or semi-precious stones. Question No. (2) is answered accordingly. There will be no order as to costs.
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