TMI Blog2005 (10) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... sory of refrigerator and the rate applicable to the fridge stand is the rate applicable to refrigerator under entry 6 of the Fifth Schedule to the Kerala General Sales Tax Act, 1963. 3.. W.P.C. No. 18130 of 2003 is a writ petition filed challenging the above clarificatory order dated August 2, 2002 and exhibit P2 notice dated April 28, 2003 issued under section 19 of the Act proposing to reopen the assessment and also exhibit P4 assessment order applying the clarificatory order and making fridge stand as an accessory of refrigerator and applying the rate of tax applicable under entry 6 of the Fifth Schedule to the Act. 4.. Petitioners are registered dealers under the Kerala General Sales Tax Act, 1963 and are carrying on various bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble only at multi-point during the year. Further it is pointed out, in view of the decision the entry refrigerator or components or spare parts will not include its accessory and hence refrigerator stand is only an accessory of refrigerator and not its spare parts or component and is taxable under entry 177 of the First Schedule to the Act taxable at 8 per cent. 5.. Counsel appearing for the petitioner Sri C.K. Thanu Pillai submitted that the respondents have committed an error in not applying the decision of this Court in Marykutty Joseph's case [1996] 102 STC 79. Counsel submitted that in the above case it was specifically held that refrigerator stand is an accessory of refrigerator and taxable only at multi-point during the year 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccept the reasoning given in the clarification issued by the Commissioner. In Marykutty Joseph s case [1996] 102 STC 79, this Court held that fridge stand and T.V. stand are accessories of two items, that is, fridge and T.V. therefore with regard to the assessment year 1989-90 the relevant entries in the Kerala General Sales Tax Act were entries 145 and 157 of the First Schedule to the Act. Entry 6 of the Fifth Schedule however reads as follows: Refrigerators, water coolers, air-conditioning plants, air coolers, room coolers, machine components and spare parts thereof, taxable at the point of first sale in the State. During the year 1989-90 items of goods which did not fall under entry in any of the Schedules to the Act were taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 31, 1999 taxable at 10 per cent and thereafter under entries to serial number 177 taxable at 8 per cent from January 1, 2000. 8.. Looking at, entry 6 of the Fifth Schedule it is clear that the word accessory is omitted. Both the expressions components and spare parts should have some nexus to the items referred to in the entry. In Mehra Bros. v. Joint Commercial Tax Officer [1991] 80 STC 233 the apex Court held as follows: An 'accessory' is an object or device that is not essential in itself for the operation of that to which it is an accessory, but at the same time, adds to its beauty or convenience or effectiveness, or is supplementary or secondary to something of greater or primary importance. The expression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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