Judgment

R. S. PATHAK, J:- These appeals by special leave raise the question whether Aluminimum rolled products and extrusions can be described as "metal" for the purposes of the notifications dated December 1, 1973 and May 30, 1975 issued under the U. P. Sales Tax Act, 1948.

2. The appellant, the Hindustan Aluminium Corporation Limited, carries on the business of manufacturing and dealing in aluminium metal and various aluminium products.

3. On December 1, 1973, the State of Uttar Pradesh notified under S. 3-A (2) of the U. P. Sales Tax Act, 1948 that the turnover in respect of the following goods set forth in item No. 6 of the attached schedule would be liable to tax at all points of sale at 31/2% :-

"6. All kinds of minerals and ores and alloys except copper, tin, zinc, nickel or alloy of these metals only."

On May 30, 1975, the State of Uttar Pradesh published a notification, under Section 3-A (2 A) of the Act. in which item No. 1 of the schedule read as follows :-

"1. All kinds of minerals, ores, metals and alloys except those included in any other notification issued under the Act." and a rate of 2% was prescribed. The notification dated December 1, 1973 was amended and item No. 6