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PETITIONER: M\S SIRDANWAL INDUSTRIES

       Vs.

RESPONDENT: COMMISSIONER OF SALES TAX

DATE OF JUDGMENT:       07/08/1996

BENCH: BHARUCHA S.P. (J) BENCH: BHARUCHA S.P. (J) MAJMUDAR S.B. (J)

CITATION:  1996 SCALE  (5)756

ACT:

HEADNOTE:

JUDGMENT:                          O R D E R      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  ’brassware’ 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".      The High  Court rightly  proceeded 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  emphasized 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 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.      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.      The conclusion that we have reached is fortified by the judgment of  this Court  in M/s  Saru Smelting (P) Ltd., vs. Commissioner of  Sales Tax,  Lucknow, 1993 Supp. (3) SCC 97,

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where the  entry was  very similar,  namely,  ’copper,  tin, nickel or  any other  alloy containing  any of  these metals only". The Court said:-           "The emphasis in the entry is      -- either it should be pure copper,      tin, nickel or zinc and if it is an      alloy  containing   two   or   more      metals,  it   must  be   an   alloy      containing these metals only". 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.      The appeals  are allowed.  The judgment under appeal is set aside.  The revision  petitions filed  before  the  High Court are dismissed.      There shall be on order as to costs.