1996 (8) TMI 432
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..... 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 brass wire manufactured by the assessee was cla....
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....e 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 plain reading of the entry, we find it difficult t....