1996 (8) TMI 432

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..... er alloy containing any of these metals"? Held that:- Appeal allowed. Since the alloy in question before the court there contained phosphorous, which was not one of the metals mentioned in the entry, the alloy was held to fall outside the entry. Brass wire, therefore, falls within the entry in the said notification. - Civil Appeal No. 722, 723 of 1980, S.T.R. Nos. 825, 826 of 1978 - - - Dat .....

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..... ded upon the basis that the brass wire manufactured by the assessee was an alloy of copper and zinc. It, however, rejected the argument that, as such, it was covered under the aforementioned entry in the notification. It emphasised the words "any of these metals" in the entry and observed that if an alloy consisted of more than one of the metals mentioned in the entry, it would not be covered by i .....

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..... e than one of the metals mentioned in the entry. The conclusion that we have reached is fortified by the judgment of this Court in Saru Smelting (P.) Ltd. v. Commissioner of Sales Tax, Lucknow [1993] 90 STC 100; (1993) Supp 3 SCC 97, where the entry was very similar, namely, "copper, tin, nickel or zinc or any other alloy containing any of these metals only". This Court said: "............Th .....

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