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1990 (11) TMI 144 - SC - VAT and Sales Tax
Whether car seat covers are articles adapted generally as parts and accessories of the motor vehicle?
Held that:- Car seat covers or upholstery are accessories as an addition; an adjunct; an accompaniment for comfortable use of the motor vehicles or for adding elegance to the seat. Admittedly the appellant manufactured car seat covers and upholstery for sale as an automobile part in the regular course of business. Therefore, they are exigible to sales tax at 13 per cent under Entry 3 of Schedule 1st read with Section 3 (3) of the Act. Therefore, we do not find any ground warranting interference. The appeals are accordingly dismissed