- (1.) 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 14/12/1979. By the impugned judgment the High court set aside the order of the Judge (Revisions) , Sales Tax, U. P. , Lucknow holding that the Phosphorous Bronze which the assessee/appellant herein have been manufacturing, fell within the ambit of Notification No. ST-11-333/x-1012-1971 dated 15/11/1971 issued in exercise of the powers under the second proviso to Ss. (2 of Section 3-A of the U. P. Sales Tax Act, 1948 (U. P. Act 15 of 1948, and took the view that the relevant entry at serial No. 2 (a) of the said Notification did not cover the goods prepared by the appellant herein and was thus liable to be taxed as an unclassified commodity at the rate of 3.5%. The relevant entry reads as under :
(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 the metal and as such the Phosphorous is not an essential substance of the Phosphorous Bronze. It is, however, the admitted case of the parties that without the use of Phosphorous the Phosphorous Bronze cannot be produced and certain quantity of Phosphorous still remains in the Phosphorous Bronze.
(3.) The contention of the respondent is that Phosphorous Bronze is an alloy containing not only the metals mentioned in the aforesaid entry but Phosphorous also and as such it is not covered under the aforesaid entry. The words "other alloy containing any of these metals only" mean that the alloy made of these metals i. e. copper, tin, nickel or zinc only and that alone is covered under the said entry. It was submitted that if any other metal or substance is included in such an alloy, the same would not be covered under the aforesaid entry.;