1978 (10) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the circumstances of the case, the Additional Judge (Revisions), Sales Tax, Meerut Range, Meerut, was legally justified in holding that non-ferrous metal alloys of brass bars and rods manufactured by the assessee and sold inside and outside U.P. in the assessment years 1966-67 and 1967-68 were covered by Notification No. ST-1365/ X-990-1956 dated 1st April, 1960, and taxable at the rate of 2 pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ST-2104/I/X-902(16)-52 dated 21st May, 1963. Sri V.D. Singh, the standing counsel, contended that brasswares meant all articles made of brass, and as the bars and rods sold by the assessee were articles made of brass, they were taxable under the notification dated 1st December, 1962. In view of the amendment to the Hindi version of the notification, the word "brasswares" has to be read as meanin....