Metal

Metal, A consideration of the notifications issued from time to time will show that the expression 'metal' has been generally employed to refer to the metal in its primary sense, i.e. the metal in the form in which it is marketable as a primary commodity. Subsequent forms evolved from the primary form and constituting distinct commodities marketable as such must be regarded as new commercial commodities. So construed, the only interpretation possible is that aluminium rolled products and extrusions are regarded as distinct commercial items from aluminium ingots and billets in the notifications issued under the U.P. Sales Tax Act. Therefore aluminium rolled products and extrusions cannot be described as 'meal' for the purpose of those notifications, Hindustan Aluminium Corporation Ltd. v. State of Uttar Pradesh, AIR 1981 SC 1649: (1981) 3 SCC 578.