TMI Blog1984 (4) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule C of the Bombay Sales Tax Act, 1959, the Tribunal was correct in holding that the sales of (i) seat covers in Bhor Rexine Special Imperial type in bamboo style padded with foam and (ii) covers with some special type Bhor Imperial Rexine for four doors, 2 centre pillars, 2 cowl pads and 1 rear glass shelf, effected by the respondents under their bill dated 16th January, 1973, to their customers for the customer's 'Fiat' make motor vehicle, fall under entry 22 of Schedule E and not under entry 58(2) of Schedule C to the Act 2.. The relevant facts are as follows: The respondents were the dealers registered under the said Act. The respondents carried on the business of making rexine seat covers and rexine covers for doors, centre p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try 22 of Schedule E of the said Act and not by entry 58(2) of Schedule C. The correctness of this decision of the Tribunal is sought to be challenged in this reference. 3.. Before dealing with the contentions of the parties, it will be useful to refer to the material provisions of the said Act as they stood at the relevant time. Section 8 of the said Act deals with the levy of sales tax on the goods described in Schedule C. Column No. 1 of Schedule C contains the serial numbers. Column No. 2 contains the description of the goods. Column No. 3 prescribes the rate of sales tax on the goods in question and Column No. 4 prescribes the rate of purchase tax. The description of the goods set out in Column No. 2 of entry 58 of Schedule C at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of the said entry. It was further urged by him that for an article to be considered a motor vehicle accessory, it was not necessary that it should facilitate the working of the motor vehicle or lead to the more efficient working of the motor vehicle. It was lastly contended that taking into account the commonly known purposes for which the said articles were used they could only be regarded as accessories of motor vehicles. 5.. It was, on the other hand, contended by Mr. Gaitonde that the language of clause (2) of entry 58 of Schedule C itself shows that only articles like tyres, tubes and batteries were intended to be regarded as articles adapted for use as parts or accessories of motor vehicles. It was further contended that it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that "are carbons" can also be used for searchlight, signalling, stage lighting, or where powerful lighting for photography or other purposes may be required, could not detract from the classification to which the carbon arcs belong". In that case, the Supreme Court cited with approval the relevant portion of the meaning of the term "accessory" contained in Webster's Third New International Dictionary which runs as follows: "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else." In Commissioner of Sales Tax, Maharashtra State, Bombay v. L.D. Bhave and Sons [1981] 47 STC 318, a Division Bench of this Court had an occasion to consider the question whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... term contained in Webster's Third New International Dictionary which runs as follows: "a thing of secondary or subordinate importance (as in achieving a purpose or an effect): an adjunct or accompaniment.........: an object or device that is not essential in itself but that adds to the beauty, convenience or effectiveness of something else..........." It was held by a Division Bench of the Madras High Court in Khetty Traders v. State of Madras [1973] 32 STC 346, that upholstery items like seat covers are automobile accessories. There is, unfortunately, no reasoning in this judgment, nor does the judgment show as to which particular entry was in question before the Division Bench. This decision was followed by the same Court in State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles adapted for use in motor vehicles as they have been made for the purpose of being used in motor vehicles and according to the measurement of the customers' vehicles and that is not in dispute. It is again not in dispute that the said articles were not ordinarily capable of being used or used for other purposes. The only question is whether such articles could be regarded as accessories of motor vehicles. In this regard, it is clear that the motor car seat covers as well as other covers made by the respondents were for use in motor cars and the use thereof would certainly contribute to the beautification of the motor vehicles in which they are used. It is also beyond dispute that scat covers in question would add to the passengers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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