M. C. DESAI, C. J.

( 1 ) THE Judge (Revisions), Sales Tax, U. P. , has at the instance of the Commissioner of Sales Tax, u. P. , referred to this Court a statement of the case from which the following question of la arises:-Whether the sale of phosphor bronze ingots made from an alloy of tin and copper with a total addition of not more than 1 per cent. of phosphorus and lead would be taxable?

( 2 ) THE assessee sold an article called phosphor bronze ingots to the Indian Railways in accordance with a contract entered into between it and the railways. Under the contract it was to supply to the railways an article, the composition of which was:-Tin between 6 and 8 per cent. , lead 5 per cent. , phosphorus between 4 and 6 per cent. and copper of the balance.

( 3 ) THUS the article namely phosphor bronze ingots to be sold by the opposite party to the railways was to consist of at least 90. 9 per cent. copper, of 6 to 8 per cent. of tin, of not more than 5 per cent. of lead and of 4 to 6 per cent. of phosphorus. In compliance with these contracts the opposite party sold to the railways ingots containing 0. 1 per cent. of lead, 0. 4 per cent. of phosphorus, 6 to 8 per cent, of tin and at l

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