SIRDANWAL INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) 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. The question for consideration was whether brass wire manufactured by the assessee was classifiable as "brass wire" as claimed by the Revenue or under a notification dated 6-10-1971 issued under sub-section (2) of Section 3-A which mentioned "copper, tin, nickel or zinc, or any other alloy containing any of these metals."

(2.) The High Court rightly proceeded upon the basis that the brass wire manufactured by the assessee was an alloy of copper and zinc. If, 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 considered of more than one of the metals mentioned in the entry, it would not be covered by it. An alloy, in its view, with copper or tin or nickel or zinc would be covered by the entry, but an alloy comprising more than one of these metals was beyond its scope. The High Court also relied upon the subsequent entry in the notification and observed that the use of the word all in that entry and its omission in the relevant entry indicated that the intention was to confine the lower rate of tax only to those alloys which comprised only one of the metals named.

(3.) On a plain reading of the entry, we find it difficult, to agree. Brass is an alloy. It contains copper and zinc. It, therefore, contains a metal mentioned in the entry. The entry applies to an alloy containing any of these metals. It applies, therefore, to brass. It is of no consequence that the alloy (brass) contains more than one of the metals mentioned in the entry.