Strict construction of metal exemption notifications excludes zinc mazak where additional metals defeat the specified-alloy requirement.

An exemption notification covering zinc, or any alloy containing specified metals only, was construed strictly to exclude zinc mazak because it contained aluminium, magnesium and copper in addition to zinc. Trade understanding that the product was a zinc alloy did not override the statutory requirement of exclusive composition from the named metals. Applying earlier Division Bench authority, the court treated the presence of foreign substances or additional metals as fatal to exemption and upheld assessment of the product as an unclassified item, leaving the assessee without relief.

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Issues: Whether zinc mazak, an alloy consisting principally of zinc with aluminium, magnesium and copper, fell within the exemption entry for zinc or any alloy containing any of these metals only, or was liable to be taxed as an unclassified item.

Analysis: The entry in the notifications issued under section 4 of the U.P. Sales Tax Act exempted copper, tin, nickel or zinc, or any alloy containing any of these metals only. The earlier Division Bench decisions had held that where an alloy contains any foreign substance or a metal other than those named in the entry, it does not qualify for the exemption. The expression "any alloy containing any of these metals only" was construed to mean an alloy made only of the specified metals, and not a commercial alloy containing additional constituents. The fact that zinc mazak is known in trade as a zinc alloy did not alter the statutory language, because the notification required exclusive composition from the named metals.

Conclusion: Zinc mazak was not covered by the exemption notification and was rightly assessed as an unclassified item.

Final Conclusion: The revisions failed, and the assessee obtained no relief.

Ratio Decidendi: An exemption notification covering a metal or any alloy containing specified metals only does not extend to an alloy that contains foreign substances or additional metals beyond those specified.

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