TMI Blog1973 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ycle seat covers treating them as sales of accessories to cycles covered by item 38 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The assessee's contention that the seat covers sold by him cannot be treated as accessories to cycles and as such the sales are subject to multi-point tax alone was rejected by the assessing authority. This view has not been accepted by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories. While upholding the Tribunal's order, this court in T.C. No. 107 of 1971 (Khetty Traders v. State of Madras[1973] 32 S.T.C. 346., expressed: "We agree with the Tribunal that upholstery items like seat covers are automobile accessories. It may be that such items are strictly not necessary for running the vehicle. But, in our opinion, that is not the only test. It is certainly an accom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to order. The assessee had manufactured seat covers and offered them for sale just like any other commodity he was dealing in. The learned counsel for the assessee contends that the assessee is not dealing in cycle or cycle parts and, therefore, the sale of seat covers cannot be said to be a sale of accessory to a cycle. But the fact that the assessee does not deal in cycle or cycle parts will not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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