Exemption entry limited by the word "only" excluded phosphorous bronze containing an additional element from concessional taxation.

An exemption or concessional rate entry covering copper, tin, nickel or zinc, or any alloy containing those metals only, is construed strictly because the word "only" limits the scope of the notification. A phosphorous bronze alloy containing phosphorous did not satisfy that condition, even though the added element was present in a small quantity and used for deoxidising purposes. The presence of any additional substance beyond the specified metals took the commodity outside the entry, so phosphorous bronze was not entitled to the concessional rate and was taxable as an unclassified commodity.

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Issues: Whether phosphorous bronze manufactured by the assessee fell within Entry 2(a) of Notification No. ST-II-333/X-1012-1971 issued under the second proviso to section 3A(2) of the U.P. Sales Tax Act, 1948, so as to be taxable at the concessional rate.

Analysis: The entry covered copper, tin, nickel or zinc, or any other alloy containing any of these metals only. The controlling word was "only", which made the scope of the entry restrictive. Since the alloy in question admittedly contained phosphorous, even if in a small quantity and even if used in the manufacturing process for deoxidising purposes, it did not satisfy the requirement that the alloy contain only the specified metals. The presence of any additional substance took the commodity outside the entry.

Conclusion: Phosphorous bronze was not covered by the notification entry and was liable to tax as an unclassified commodity; the decision was against the assessee.

Ratio Decidendi: Where an exemption or concessional rate entry uses the word "only", an alloy containing any additional element or substance beyond the specified metals falls outside the entry.

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