1973 (5) TMI 78 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that cycle seat covers sold by the assessee are considered accessories to cycles and subject to multi-point tax. The Tribunal's decision was upheld based on the precedent that seat covers are automobile accessories. The court held that the necessity of the cover for the cycle's effective use is not the determining factor. The assessee's argument that they do not deal in cycles or parts was dismissed as the seat covers could only be used for cycle seats. The tax cases were allowed with no costs.