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1996 (8) TMI 432 - SC - VAT and Sales TaxWhether brass wire manufactured by the assessee was classifiable as "brassware" as claimed by the Revenue or under a notification dated October 6, 1971, issued under sub-section (2) of section 3-A which mentioned "copper, tin, nickel or zinc, or any other alloy containing any of these metals"? Held that:- Appeal allowed. Since the alloy in question before the court there contained phosphorous, which was not one of the metals mentioned in the entry, the alloy was held to fall outside the entry. Brass wire, therefore, falls within the entry in the said notification.
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