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1993 (5) TMI 29 - SC - VAT and Sales TaxExtract: .......r more metals, it must be an alloy containing these metals only. The expression only is very material for understanding the meaning of the entry. Since the alloy in dispute contains Phosphorous, may be in a very small quantity, it cannot fall within Entry 2(a) of the aforesaid Notification. The appeal consequently fails and is dismissed with costs.
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