1996 (8) TMI 432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uppal, Advocates, for the appellant.   R.C. Verma, M.N. Mural and R.B. Misra, Advocates, for the respondent.   --------------------------------------------------   ORDER   The order under appeal is of the High Court at Allahabad in revision petitions filed by the Commissioner of Sales Tax under the U.P. Sales Tax Act. The question for consideration was whether br....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the entry, but an alloy comprising more than one of these metals was beyond its scope. The High Court also relied upon the subsequent entry in the notification and observed that the use of the word "all" in that entry and its omissions in the relevant entry indicated that the intention was to confine the lower rate of tax only to those alloys which comprised only one of the metals named. On a p....