https://www.taxtmi.com/caselaws?id=43517 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. en-us Thu, 13 May 1993 00:00:00 +0530 Thu, 23 Feb 2012 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43517 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. Case-Laws VAT and Sales Tax Thu, 13 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43517