{"id":249422,"date":"1993-05-13T00:00:00","date_gmt":"1993-05-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/saru-smelting-p-ltd-vs-commissioner-of-sales-tax-on-13-may-1993"},"modified":"2018-10-13T23:47:45","modified_gmt":"2018-10-13T18:17:45","slug":"saru-smelting-p-ltd-vs-commissioner-of-sales-tax-on-13-may-1993","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/saru-smelting-p-ltd-vs-commissioner-of-sales-tax-on-13-may-1993","title":{"rendered":"Saru Smelting (P) Ltd vs Commissioner Of Sales Tax, &#8230; on 13 May, 1993"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Saru Smelting (P) Ltd vs Commissioner Of Sales Tax, &#8230; on 13 May, 1993<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1993 SCR  (3) 719, 1993 SCC  Supl.  (3)\t97<\/div>\n<div class=\"doc_author\">Author: Y Dayal<\/div>\n<div class=\"doc_bench\">Bench: Yogeshwar Dayal (J)<\/div>\n<pre id=\"pre_1\">           PETITIONER:\nSARU SMELTING (P) LTD.\n\n\tVs.\n\nRESPONDENT:\nCOMMISSIONER OF SALES TAX, LUCKNOW\n\nDATE OF JUDGMENT13\/05\/1993\n\nBENCH:\nYOGESHWAR DAYAL (J)\nBENCH:\nYOGESHWAR DAYAL (J)\nKULDIP SINGH (J)\n\nCITATION:\n 1993 SCR  (3) 719\t  1993 SCC  Supl.  (3)\t97\n JT 1993 (3)   416\t  1993 SCALE  (2)884\n\n\nACT:\nU.  P.\tSales Tax Act, 1948-Section 3A (2)  Second  Proviso-\nNotification under-Whether phosphorous bronze exigible to  a\nlower  rate  of tax-Held, 'only' specified metals  or  their\nalloys\tbeing  exigible at the lower rate,  it\tcannot\tfall\nwithin the entry if even very small quantity of it  contains\nand unspecified metal, in this case phosphorous.\n\n\n\nHEADNOTE:\nBy Notification No. ST-11-333\/X-1012-1971 dated 15  November\n1971,  entry  2(a) copper, tin, nickel, zinc  or  any  other\nalloy containing any of these metals only were made exigible\nat a reduced rate of sales tax of I\nThe  Judge  (Revisions) Sales Tax, U.P., Lucknow  held\tthat\nphosphorous  bronze  falls within  this\t notification.\t The\nSingle\tJudge  of the Allahabad High Court took\t a  contrary\nview  and  held\t that  it was  taxable\tas  an\tunclassified\ncommodity at 3.5%.\nBefore\tthis court it was contended that phosphorous  bronze\nis  made  of tin and copper only; that a small\tquantity  of\nphosphorous  is used to deoxidize the metal and that  it  is\nnot  an essential substance of the phosphorous\tbronze.\t  It\nwas, however, admitted that without the use of\tphosphorous,\nphosphorous  bronze  cannot  he\t produced,  and\t a   certain\nquantity remains in the phosphorous bronze.\nDismissing the appeal, this Court,\nHELD: (1) The emphasis in the entry is that it must contain,\neven if an alloy, \"only\" copper, tin, nickel or zinc.\nThe expression \"only\" is very material for understanding the\nmeaning\t of the entry.\tSince the alloy in dispute  contains\nphosphorous, may he in a very small quantity, it cannot fall\nwithin entry 2(a) of the notification. (721 -<a href=\"\/doc\/771665\/\" id=\"a_1\">G)\nCommissioner of Sales Tax v. Hindustan Metal Works<\/a> (1964) 15\nSTC 97\n720\nreferred to.\n\n\n\nJUDGMENT:\n<\/pre>\n<p id=\"p_1\">CIVIL  APPELLATE JURISDICTION: Civil Appeal No. 266 (NT)  of<br \/>\n1980.\n<\/p>\n<p id=\"p_1\">From  the Judgment and Order dt 14.12.1979 of the  Allahabad<br \/>\nHigh Court in Sales Tax Rev.  No. 214 of 1979.<br \/>\nHarish N. Salve, P.P. Singh and Ms. Meenakshi Grover for the<br \/>\nAppellant.\n<\/p>\n<p id=\"p_2\">R.C.  Verma  and  Ms S. Mukherjee for  R.B.  Misra  for\t the<br \/>\nRespondent.\n<\/p>\n<p id=\"p_3\">The Judgment of the Court was delivered by<br \/>\nYOGESHWAR  DAYAL,  J. This appeal is  directed\tagainst\t the<br \/>\njudgment  of  the Single Judge of the Allahabad\t High  Court<br \/>\npassed\tin  Sales Tax Revision No. 214 of  1979\t dated\t14th<br \/>\nDecember, 1979.\t By the impugned judgment the High Court set<br \/>\naside  the order of the Judge (Revisions), Sales  Tax,\tU.P.<br \/>\nLucknow\t holding  that\tthe  Phosphorous  Bronze  which\t the<br \/>\nassessee\/appellant  herein  have  been\tmanufacturing,\tfell<br \/>\nwithin\tthe ambit of Notification No. ST-II-333\/X-  10121971<br \/>\ndated  the  15th November, 1971 issued in  exercise  of\t the<br \/>\npowers\tunder  the  second proviso  to\tsub-section  (2)  of<br \/>\nsection 3-A of the U.P. Sales Tax Act, 1948 <a href=\"\/doc\/1490821\/\" id=\"a_1\">(U.P. Act<\/a>  No.XV<br \/>\nof  1948),  and\t took the view that the\t relevant  entry  at<br \/>\nserial\tNo. 2(a) of the said Notification did not cover\t the<br \/>\ngoods  prepared by the appellant herein and was thus  liable<br \/>\nto  be\ttaxed as an unclassified commodity at  the  rate  of<br \/>\n3.5%.The relevant entry reads as under:-\n<\/p>\n<p id=\"p_4\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p id=\"p_5\">     SI. No.   Description of goods\t       Rate of tax\n<\/p>\n<p id=\"p_6\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<pre id=\"pre_1\">      1.....\t ........      ......\t   .....\n     2....(a) Copper, tin, nickel or zinc      1 per cent.m\n\t   or any other alloy containing any of\n\t   these metals only.\n\t  (b).........\t      .......\t   ......\n<\/pre>\n<p id=\"p_7\">The   contention  on  behalf  of  the  appellant   is\tthat<br \/>\nPhosphorous  Bronze  manufactured and marketed\tby  them  is<br \/>\ncovered\t under\tthe  aforesaid\tentry.\t According  to\t the<br \/>\nappellant  the\tsaid Phosphorous Bronze is made of  tin\t and<br \/>\ncopper\tonly.\tIt  is further contended on  behalf  of\t the<br \/>\nappellant that the small quantity of Phosphorous is used  to<br \/>\ndeoxidise the metal and as such the Phosphorous is not an<br \/>\n<span class=\"hidden_text\" id=\"span_1\"> 721<\/span><br \/>\nessential substance of Phosphorous Bronze.  It is,  however,<br \/>\nadmitted  case\tof  the\t parties that  without\tthe  use  of<br \/>\nPhosphorous  the Phosphorous Bronze cannot be  produced\t and<br \/>\ncertain\t quantity  of  Phosphorous  still  remains  in\t the<br \/>\nPhosphorous Bronze.\n<\/p>\n<p id=\"p_8\">The contention of the respondent is that Phosphorous  Bronze<br \/>\nis an alloy containing not only the metals mentioned in\t the<br \/>\naforesaid  entry but Phosphorous also and as such it is\t not<br \/>\ncovered\t under the aforesaid entry.  The words &#8220;other  alloy<br \/>\ncontaining  any\t of these metals only&#8221; mean that  the  alloy<br \/>\nmade  of these metals i.e. copper, tin, nickel or zinc\tonly<br \/>\nand  that  alone is covered under the said  entry.   It\t was<br \/>\nsubmitted  that if any other metal or substance is  included<br \/>\nin  such an alloy, the same would not be covered  under\t the<br \/>\naforesaid entry.\n<\/p>\n<p id=\"p_9\">A  similar  question arose in the case\tof  Commissioner  of<br \/>\nSales Tax, U. P. v. Hindustan Metal Works, Hathras  reported<br \/>\nin  (1964)  15\tSales Tax Cases 97 wherein it  was  held  as<br \/>\nunder:-\n<\/p>\n<blockquote id=\"blockquote_1\"><p>\t      &#8220;The  Notification  exempts  tax\ton  sale  of<br \/>\n\t      alloys  prepared from the solution of  two  or<br \/>\n\t      more  of\tthe metals enumerated  therein.\t  On<br \/>\n\t      account  of  the word &#8220;only&#8221; the\tsale  of  an<br \/>\n\t      alloy  prepared  from the solution of  two  or<br \/>\n\t      more of those metals and some other  substance<br \/>\n\t      or  substances would not be exempt  from\ttax.<br \/>\n\t      The  assesse sold an alloy called\t phosphorous<br \/>\n\t      bronze which was prepared from the solution of<br \/>\n\t      copper,\t tin,\t phosphorous\tand    lead.<br \/>\n\t      Phosphorous and lead are not mentioned in\t the<br \/>\n\t      notification.  They are deliberately added  by<br \/>\n\t      the  assessee  as per  agreement\tbetween\t the<br \/>\n\t      parties.\tThe sale is, therefore, prime  facie<br \/>\n\t      liable to be taxed.&#8221;\n<\/p><\/blockquote>\n<p id=\"p_10\">We were referred to various dictionary meanings of the words<br \/>\nPhosphorous  Bronze &#8216;which have been noticed by the  learned<br \/>\nJudge  dealing with case in the High Court.  We\t are  really<br \/>\nconcerned  with\t the  interpretation  of  the  entry.\t The<br \/>\nemphasis  in the entry is-either it should be  pure  copper,<br \/>\ntin, nickel or zinc and if it is an alloy containing two  or<br \/>\nmore  metals,  it must be an alloy containing  these  metals<br \/>\nonly.\t The   expression  &#8220;only&#8221;  is  very   material\t for<br \/>\nunderstanding the meaning of the entry.\t Since the alloy  in<br \/>\ndispute\t contains  Phosphorous,\t may  be  in  a\t very  small<br \/>\nquantity, it cannot fall within entry 2(a) of the  aforesaid<br \/>\nNotification.\t The  appeal  consequently  fails   and\t  is<br \/>\ndismissed with costs.\n<\/p>\n<p id=\"p_11\">U.R.\n<\/p>\n<p id=\"p_12\">\t\t\t\t   Appeal dismissed.\n<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">722<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Saru Smelting (P) Ltd vs Commissioner Of Sales Tax, &#8230; on 13 May, 1993 Equivalent citations: 1993 SCR (3) 719, 1993 SCC Supl. (3) 97 Author: Y Dayal Bench: Yogeshwar Dayal (J) PETITIONER: SARU SMELTING (P) LTD. Vs. RESPONDENT: COMMISSIONER OF SALES TAX, LUCKNOW DATE OF JUDGMENT13\/05\/1993 BENCH: YOGESHWAR DAYAL (J) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-249422","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Saru Smelting (P) Ltd vs Commissioner Of Sales Tax, ... on 13 May, 1993 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/saru-smelting-p-ltd-vs-commissioner-of-sales-tax-on-13-may-1993\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Saru Smelting (P) Ltd vs Commissioner Of Sales Tax, ... on 13 May, 1993 - Free Judgements of Supreme Court &amp; 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