Supreme Court · 1993 INSC 197 · Decided 13 May 1993
Saru Smelting(P) LTD. v. Commissioner of Sales Tax, Lucknow
- Court
- Supreme Court of India
- Citation
- 1993 INSC 197 · [1993] 3 S.C.R. 719
- Case number
- CIVIL APPEAL No. 266/1980
- Decided
- 13 May 1993
- Bench
- KULDIP SINGH, YOGESHWAR DAYAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948-Section 3A (2) Second Proviso- Notification under-Whether phosphorous bronze exigi~le to a lower rate of tax-Held, 'only' specified metals or their alloys being exigible at the lower rate, it cannot fall within the entry if even very small quantity of it contains and November 1971, entry 2(a) copper, tin, nickel, zinc or any other aUoy containing any of these metals only were made exigible at a reduced rate of sales tax of 1 % • The Judge (Revisions) Sales Tax, U.P., Lucknow held that phosphorous bronze falls within this notification. The Single Judge
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