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COMMISSIONER OF WEALTH TAX versus SURESH MOHAN THAKUR


Section 5 (1) (viii), Applying the Law of Exemption to the Explanation of Jewelery, The Indian Wealth Tax Act, 1957 Appraisal of jewelry made of gold, silver or other precious metal for the year 1966 67 to 1971 72 Indian wealth tax Ornaments Act, 1957, Section 5 (1) (viii): [CWT v. Banipani Chakraborty (1978) 114 ITR 82 (Orissa); CWT v. Aditya Vikram Burla (1978) 114 ITR 711 (Cal) ; CWT v. Sun Trabi Kakkaml (1983) 140 ITR 374 (MP); Hanuman Mill Sikhani v. CWT (1987) 168 ITR 364 (Raj); Sun Mera Jesswal v. CWT (1982) 136 TTR 548 (P&H) And CWT v. Ratni Devi Berla (1989) 179 ITR 202; (1989) Tax LR 47 (Guwahati) not agreed]

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