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TMI Blog1980 (3) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... sting. By Notification No. ST-3085/X-902 (16)-49 dated 3rd August, 1949, issued under section 4 of the U.P. Sales Tax Act it was declared that with effect from 1st April, 1949, the provisions of section 3 of the U.P. Sales Tax Act "shall not apply to the sales of copper, tin, nickel and zinc or any alloy containing any of these metals only". This notification was amended by Notification No. ST-2631/X-902 (64)-50 dated 21st November, 1952, by which it was provided that the provisions of section 3 of the Act shall not apply, and shall be deemed never to have applied, with effect from 1st April, 1949, to the sales of"(a) copper, tin, nickel or zinc or any alloy, containing any of these metals only." Notification No. ST-1366/X-990-1956 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k and sells the same as such and the entry is to be interpreted in the sense in which it is understood in common parlance and, that being so, even after mixture of certain quantity of aluminium, magnesium and copper with zinc, the alloy would only be zinc. The second aspect is the scope of the expression "any alloy containing any of these metals only". According to the learned counsel, the word "any" means one or more than one and I was referred to the meaning given to this word in the Random House Dictionary of the English Language (1970 Edition). Two such meanings are: "(1) one, a, an, or some; one or more without specification or identification; (7) a single one or ones." Further in this dictionary the sense in which the word "alloy" is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g counsel to an earlier decision of this Court which has taken the same view though that decision has not been referred to in Kalicharan Salish Chandra[1976] 38 S.T.C. 552; 1975 U.P.T.C. 278. It was in the case of Commissioner, Sales Tax v. Hindustan Metal Works, Hathras[1964] 15 S.T.C. 97. In that case, the notification of 3rd August, 1949, which exempted from tax sales of copper, tin, nickel and zinc or any alloy containing any of these metals only, had come up for consideration and the article concerned was phosphor bronze ingots made from an alloy of tin and copper with a total addition of not more than 1 per cent of phosphorus and lead. The question referred was whether the sale of this article was liable to tax or was exempt under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the notification Dwivedi, J., took the view that since the notification is addressed primarily and principally to the men of trade and industry, it is in the main to be observed and worked upon by them and, therefore, it would prima facie not be illegitimate to understand it in the sense which they would give to it. His Lordship then observed that "a metal is rarely absolutely pure. Even the so-called purest metal contains as an inseparable concomitant some foregin substance in low percentage. The men of trade and industry therefore speak of metals as commercially pure. They overlook the inseparable foreign substances in a metal as low impurities and still call it a pure metal". In regard to the addition of phosphorus and lead it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a metal or metals with a non-metal intimately mixed. That meaning cannot be attributed to the word "alloy" occurring in this entry because it clearly provides that the alloy should be a substance containing any of these metals only. In my opinion, therefore, this question has been considered fully by two Division Benches of this Court on earlier occasions and there does not appear to be any occasion for reconsideration of the view taken therein. On this view, zinc mazak which includes some foreign substances is not covered by the aforesaid notifications and has been rightly treated as an unclassified item. The revisions hence fail and are dismissed. In the circumstances there will be no order as to costs. Petitions dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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