number description of goods rate of tax 1 2 a companyper tin nickel or zinc 1 per cent.m or any other alloy companytaining any of these metals only.
it is however admitted case of the parties that without the use of phosphorous the phosphorous bronze cannumber be produced and certain quantity of phosphorous still remains in the phosphorous bronze.
it is further companytended on behalf of the appellant that the small quantity of phosphorous is used to deoxidise the metal and as such the phosphorous is number an essential substance of phosphorous bronze.
they are deliberately added by the assessee as per agreement between the parties.
the assesse sold an alloy called phosphorous bronze which was prepared from the solution of copper tin phosphorous and lead.
the judgment of the companyrt was delivered by yogeshwar dayal j. this appeal is directed against the judgment of the single judge of the allahabad high companyrt passed in sales tax revision number 214 of 1979 dated 14th december 1979.
the words other alloy containing any of these metals only mean that the alloy made of these metals i.e. companyper tin nickel or zinc only and that alone is companyered under the said entry.
from the judgment and order dt 14.12.1979 of the allahabad high companyrt in sales tax rev.
according to the appellant the said phosphorous bronze is made of tin and copper only.
b the companytention on behalf of the appellant is that phosphorous bronze manufactured and marketed by them is covered under the aforesaid entry.
the companytention of the respondent is that phosphorous bronze is an alloy companytaining number only the metals mentioned in the aforesaid entry but phosphorous also and as such it is number covered under the aforesaid entry.
civil appellate jurisdiction civil appeal number 266 nt of 1980.
on account of the word only the sale of an alloy prepared from the solution of two or more of those metals and some other substance or substances would number be exempt from tax.
c. verma and ms s. mukherjee for r.b.
singh and ms.
act numberxv of 1948 and took the view that the relevant entry at serial number 2 a of the said numberification did number companyer the goods prepared by the appellant herein and was thus liable to be taxed as an unclassified companymodity at the rate of 3.5.the relevant entry reads as under si.
harish n. salve p.p.
meenakshi grover for the appellant.
sales tax act 1948 u.p.
number 214 of 1979.
by the impugned judgment the high companyrt set aside the order of the judge revisions sales tax u.p.
misra for the respondent.
