https://www.taxtmi.com/caselaws?id=128952 An exemption notification is confined to the published statutory text, so an unpublished rider or administrative note cannot by itself extend the exemption. Applied to phosphor bronze ingots, the court treated lead and phosphorus as deliberate ingredients of a distinct alloy, not excusable impurities, and held that the alloy did not fall within an exemption limited to copper, tin, nickel and zinc and their alloys. The sale was therefore taxable and outside the exemption. en-us Thu, 09 May 1963 00:00:00 +0530 Mon, 15 Apr 2013 16:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128952 An exemption notification is confined to the published statutory text, so an unpublished rider or administrative note cannot by itself extend the exemption. Applied to phosphor bronze ingots, the court treated lead and phosphorus as deliberate ingredients of a distinct alloy, not excusable impurities, and held that the alloy did not fall within an exemption limited to copper, tin, nickel and zinc and their alloys. The sale was therefore taxable and outside the exemption. Case-Laws VAT and Sales Tax Thu, 09 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128952