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.
An alloy, in its view, with companyper or tin or nickel or zinc would be companyered by the entry, but an alloy companyprising more than one of these metals was beyond its scope.
It, however, rejected the argument that, as such, it was companyered under the aforementioned entry in the numberification.
