https://www.taxtmi.com/caselaws?id=151211 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. en-us Fri, 06 Sep 1974 00:00:00 +0530 Sat, 01 Jun 2013 16:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151211 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. Case-Laws VAT and Sales Tax Fri, 06 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151211