TMI Blog1990 (7) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... damage. These flaps are usually used for heavy vehicles. We are concerned with the assessment years 1982-83 and 1983-84. Originally, the assessments were made treating the rubber flaps manufactured and sold by the revision-petitioner as a rubber product coming within entry 39 of the First Schedule to the Kerala General Sales Tax Act, 1963 ("the KGST Act"), viz., "rubber products other than those specifically mentioned in the Schedule". It was so taxed at the point of first sale at the hands of the dealer at 8 per cent. It is seen that the Deputy Commissioner of Sales Tax initiated suo motu revision., for both the years, under section 35 of the KGST Act and took the view that rubber flaps will come within entry 138 of the First Schedule to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll extract the relevant entries, in order to understand their true import. "THE FIRST SCHEDULE Goods in respect of which single point tax is leviable under sub-section (1) or sub-section (2) of section 5. --------------------------------------------------------------------------- Sl. Description of goods Point of levy Rate of No. tax ---------------------------------------------------------------------------- 39. Rubber products other than those At the point of 8 specifically mentioned in this first sale in the Schedule. State by a dealer who is liable to tax under section 5. 138. Motor vehicles, motor vessels, motor At the point of first 15." engines, chassis of motor vehicles, sale in the State by trailers, motor bodie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engines, etc., and spare parts and accessories thereof, which means spare parts of motor vehicles, motor vessels, motor engines, etc. The words "accessories thereof" in entry 138 of the First Schedule have reference to motor vehicles, motor engines, etc., and not the "spare parts", immediately preceding the words occurring in the entry. The Appellate Tribunal was in error in holding that rubber flaps manufactured and sold by the revision-petitioner are accessories of spare parts of motor vehicles, coming under entry 138 of the First Schedule to the KGST Act. The construction of the relevant entries by the Appellate Tribunal is a palpable error. 5.. We are satisfied that the rubber flaps manufactured and sold by the revision-petitioner wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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