M/S SARU SMELTING (P) LTD. vs THE COMMISSIONER OF SALES TAX, LUCKNOW

The Supreme Court held that Phosphorous Bronze does not fall under the exemption provided in Notification No. ST-II-333/X-10121971 under the U.P. Sales Tax Act, 1948, as it contains Phosphorous, which is not one of the metals listed in the notification. The Court emphasized that the term 'other alloy containing any of these metals only' excludes any alloy with additional substances. The appeal was dismissed, affirming the High Court's decision to classify Phosphorous Bronze as an unclassified commodity subject to a tax rate of 3.5%.