https://www.taxtmi.com/caselaws?id=104086 Under the U.P. Sales Tax Act notification, brass wire was treated as an alloy containing copper and zinc, both metals named in the entry. The Supreme Court reasoned that an alloy does not fall outside the notification merely because it contains more than one of the specified metals, unless the wording clearly limits coverage to a single metal. On that construction, brass wire was covered by the notification and fell within the taxable entry as contended by the assessee. en-us Wed, 07 Aug 1996 00:00:00 +0530 Wed, 04 Sep 2013 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104086 Under the U.P. Sales Tax Act notification, brass wire was treated as an alloy containing copper and zinc, both metals named in the entry. The Supreme Court reasoned that an alloy does not fall outside the notification merely because it contains more than one of the specified metals, unless the wording clearly limits coverage to a single metal. On that construction, brass wire was covered by the notification and fell within the taxable entry as contended by the assessee. Case-Laws VAT and Sales Tax Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104086