RAM CHARAN KASERA Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) In these two revisions filed by M/s. Ram Charan Kasera, Aligarh, relating to the assessment years 1969-70 and 1971-72, there is a common question involved and it is as to whether zinc mazak is an alloy of zinc liable to be taxed as such or is it liable to be taxed as an unclassified item.

(2.) The assessee carried on business in zinc mazak and other metals. Admittedly, zinc mazak is a trade name given to an alloy consisting of 4 per cent aluminium, per cent magnesium, 0.3 per cent copper and 95 per cent zinc. It is used for the purposes of die-casting.

(3.) 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.