1993 (5) TMI 29

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....nakshi Grover, Advocates, with him), for the appellant. R.C. Verma and Mrs. S. Mukherjee, for R.B. Misra, Advocates, for the respondent. [Judgment per: Yogeshwar Dayal, J.]. - This appeal is directed against the judgment of the Single Judge of the Allahabad High Court passed in Sales Tax Revision No. 214 of 1979 dated 14th December, 1979. By the impugned judgment the High Court set aside the ord....

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....e metals only. 1 per cent   (b) .... .... .... 2. The contention on behalf of the appellant is that Phosphorous Bronze manufactured and marketed by them is covered under the aforesaid entry. According to the appellant the said Phosphorous Bronze is made of tin and copper only. It is further contended on behalf of the appellant that the small quantity of Phosphorous is used to deoxidise t....

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....t be covered under the aforesaid entry. 4. A similar question arose in the case of Commissioner of Sales Tax, U.P. v. Hindustan Metal Works, Hathras reported in (1964) 15 Sales Tax Cases 97 wherein it was held as under :- "The Notification exempts tax on the sale of alloys prepared from the solution of two or more of the metals enumerated therein. On account of the word "only" the sale of an all....