Summarize the following court judgment. Appeal No. 266 (NT) of 1980. From the Judgment and Order dt 14.12.1979 of the Allahabad High Court in Sales Tax Rev. No. 214 of 1979. Harish N. Salve	 P.P. Singh and Ms. Meenakshi Grover for the Appellant. R.C. Verma and Ms section Mukherjee for R.B. Misra for the Respondent. The Judgment of the Court was delivered by YOGESHWAR DAYAL	 J. This appeal is directed against the judgment of the Single Judge of the Allahabad High Court passed in Sales Tax Revision No. 214 of 1979 dated 14th December	 1979. By the impugned judgment the High Court set aside the order of the Judge (Revisions)	 Sales Tax	 U.P. Lucknow holding that the Phosphorous Bronze which the assessee/appellant herein have been manufacturing	 fell within the ambit of Notification No. ST II 333/X 10121971 dated the 15th November	 1971 issued in exercise of the powers under the second proviso to sub section (2) of section 3 A of the U.P. Sales Tax Act	 1948 (U.P. Act No. XV of 1948)	 and took the view that the relevant entry at serial No. 2(a) of the said Notification did not cover the goods prepared by the appellant herein and was thus liable to be taxed as an unclassified commodity at the rate of 3.5%.The relevant entry reads as under: SI. No. Description of goods Rate of tax 1. . . . 2. (a) Copper	 tin	 nickel or zinc 1 per cent.m or any other alloy containing any of these metals only. (b). . . . The contention on behalf of the appellant is that Phosphorous Bronze manufactured and marketed by them is covered under the aforesaid entry. According to the appellant the said Phosphorous Bronze is made of tin and copper only. It is further contended on behalf of the appellant that the small quantity of Phosphorous is used to deoxidise the metal and as such the Phosphorous is not an 721 essential substance of Phosphorous Bronze. It is	 however	 admitted case of the parties that without the use of Phosphorous the Phosphorous Bronze cannot be produced and certain quantity of Phosphorous still remains in the Phosphorous Bronze. The contention of the respondent is that Phosphorous Bronze is an alloy containing not only the metals mentioned in the aforesaid entry but Phosphorous also and as such it is not covered under the aforesaid entry. The words "other alloy containing any of these metals only" mean that the alloy made of these metals i.e. copper	 tin	 nickel or zinc only and that alone is covered under the said entry. It was submitted that if any other metal or substance is included in such an alloy	 the same would not be covered under the aforesaid entry. A similar question arose in the case of Commissioner of Sales Tax	 U. P. vs Hindustan Metal Works	 Hathras reported in (1964) 15 Sales Tax Cases 97 wherein it was held as under: "The Notification exempts tax on sale of alloys prepared from the solution of two or more of the metals enumerated therein. On account of the word "only" the sale of an alloy prepared from the solution of two or more of those metals and some other substance or substances would not be exempt from tax. The assesse sold an alloy called phosphorous bronze which was prepared from the solution of copper	 tin	 phosphorous and lead. Phosphorous and lead are not mentioned in the notification. They are deliberately added by the assessee as per agreement between the parties. The sale is	 therefore	 prime facie liable to be taxed. " We were referred to various dictionary meanings of the words Phosphorous Bronze 'which have been noticed by the learned Judge dealing with case in the High Court. We are really concerned with the interpretation of the entry. The emphasis in the entry is either it should be pure copper	 tin	 nickel or zinc and if it is an alloy containing two or more metals	 it must be an alloy containing these metals only. The expression "only" is very material for understanding the meaning of the entry. Since the alloy in dispute contains Phosphorous	 may be in a very small quantity	 it cannot fall within entry 2(a) of the aforesaid Notification. The appeal consequently fails and is dismissed with costs. U.R. Appeal dismissed.

By Notification No. ST 11 333/X 1012 1971 dated 15 November 1971	 entry 2(a) copper	 tin	 nickel	 zinc or any other alloy containing any of these metals only were made exigible at a reduced rate of sales tax of I The Judge (Revisions) Sales Tax	 U.P.	 Lucknow held that phosphorous bronze falls within this notification. The Single Judge of the Allahabad High Court took a contrary view and held that it was taxable as an unclassified commodity at 3.5%. Before this court it was contended that phosphorous bronze is made of tin and copper only; that a small quantity of phosphorous is used to deoxidize the metal and that it is not an essential substance of the phosphorous bronze. It was	 however	 admitted that without the use of phosphorous	 phosphorous bronze cannot he produced	 and a certain quantity remains in the phosphorous bronze. Dismissing the appeal	 this Court	 HELD: (1) The emphasis in the entry is that it must contain	 even if an alloy	 "only" copper	 tin	 nickel or zinc. The expression "only" is very material for understanding the meaning of the entry. Since the alloy in dispute contains phosphorous	 may he in a very small quantity	 it cannot fall within entry 2(a) of the notification. (721 G) Commissioner of Sales Tax vs Hindustan Metal Works (1964) 15 STC 97 720 referred to.