Zinc and aluminium alloy outside notified sales tax entry, leaving reopening notices undisturbed

An alloy of zinc and aluminium did not fall within the sales tax entry covering copper, tin, nickel, zinc, or alloys containing only those metals, because the presence of aluminium took it outside the notified description. The product was therefore treated as an unclassified item liable to tax, and that classification provided no ground to quash the notices reopening the assessments. The challenge to the reopening notices thus failed on the footing that the goods were not covered by the specific exemption or concessional entry.

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Issues: Whether alloy of zinc and aluminium fell within the sales tax entry covering copper, tin, nickel, zinc, or any alloy containing any of these metals only, and whether the notices issued to reopen the assessments were liable to be quashed.

Analysis: The product manufactured by the petitioner was found to be an alloy of zinc and aluminium. The relevant notification applied only to copper, tin, nickel, zinc, or alloys containing only those metals. Since the product contained aluminium in addition to zinc, it did not answer the description of the notified goods. The view that the product was exigible as an unclassified item was held to be justified, leaving no basis to invalidate the notices for reopening.

Conclusion: The challenge failed; the product was outside the notified entry and could be taxed as an unclassified item, so the notices were not liable to be struck down.

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