https://www.taxtmi.com/caselaws?id=152746 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. en-us Thu, 27 Mar 1980 00:00:00 +0530 Tue, 09 Jul 2013 16:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152746 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. Case-Laws VAT and Sales Tax Thu, 27 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152746