M\S SIRDANWAL INDUSTRIES vs COMMISSIONER OF SALES TAX

The Supreme Court held that brass wire, being an alloy of copper and zinc, is classifiable under the notification dated 6.10.1971 issued under sub-section (2) of Section 3-A of the U.P. Sales Tax Act. The Court disagreed with the High Court's interpretation that an alloy must consist of only one of the specified metals to qualify for the lower tax rate. The Court emphasized that the entry applies to any alloy containing the mentioned metals, thus allowing the appeal and dismissing the revision petitions filed by the Commissioner of Sales Tax.