TMI Blog1993 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... hi Grover, Advocates, with him), for the appellant. R.C. Verma and Mrs. S. Mukherjee, for R.B. Misra, Advocates, for the respondent. [Judgment per: Yogeshwar Dayal, J.]. - This appeal is directed against the judgment of the Single Judge of the Allahabad High Court passed in Sales Tax Revision No. 214 of 1979 dated 14th December, 1979. By the impugned judgment the High Court set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nickel or zinc or any other alloy containing any of these metals only. 1 per cent (b) .... .... .... 2. The contention on behalf of the appellant is that Phosphorous Bronze manufactured and marketed by them is covered under the aforesaid entry. According to the appellant the said Phosphorous Bronze is made of tin and copper only. It is further contended on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if any other metal or substance is included in such an alloy, the same would not be covered under the aforesaid entry. 4. A similar question arose in the case of Commissioner of Sales Tax, U.P. v. Hindustan Metal Works, Hathras reported in (1964) 15 Sales Tax Cases 97 wherein it was held as under :- "The Notification exempts tax on the sale of alloys prepared from the solution of two or mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is - either it should be pure copper, tin, nickel or zinc and if it is an alloy containing two or 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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