B. P. JEEVAN REDDY, CJ. ( 1 ) THE question referred under Section 27 (3) of the Wealth-tax Act, 1957, in this case roads as under : "whether, on the facts and in the circumstances, on a correct interpretation of Section 5 (1) (viii)read with Explanation 1 of the Wealth-tax Act, unstudded ornaments of precious metals fall within the purview of the term jewellery or not ?" ( 2 ) THIS issue has been settled by a division Bench of this court in CWT v. Maharaja Vibhuti narain Singh [1979] 117 ITR 246. It has been held by the Division Bench that even prior to the introduction of Explanation 1 in Clause (viii) of Sub-section (1) of Section 5 of the Wealth-tax act, the expression "jewellery" included unstudded jewellery also. ( 3 ) IN view of the said decision, the question referred is answered in the following words : "unstudded ornaments made of precious metals fall within the purview of the expression jewellery occurring in Section 5 (1) (viii) of the Wealth-tax Act. " ( 4 ) ANSWERED accordingly. No costs. .