TMI Blog1991 (10) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby item 10 of the notification dated June 1, 1963 was substituted. The assessing authority held that the trailers in question having been manufactured for the purpose of being used as trailers to jeeps, constitute accessories and are, therefore, taxable at the rate of 10 per cent. On the other hand both the appellate authorities have taken the view, mainly influenced by the clarification issued by the Commissioner in ST-2-3642/X-79-6(11)/79 dated June 18, 1979 that the trailers cannot be treated as accessories to jeeps. The appellate authorities held that they are taxable as unclassified item. The relevant entry in Notification No. 1563 and which entry is admittedly applicable to the two assessment years concerned herein is as follows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith." The question was whether the arc carbons known as "cinema are carbons" fell within the said entry. The Supreme Court pointed out that the entry uses both the expressions, "parts" and "accessories" and then proceeded to ascertain the meaning of the word "accessory". The following two paragraphs are instructive: "We find that the term 'accessories' is used in the Schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word 'accessory' is used is given in Webster's Third New International Dictionary as follows: 'an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.' Other meanings given there are: 'Suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC); AIR 1991 SC 1017 (Mehra Bros. v. Joint Commercial Tax Officer). A perusal of paragraph 10 of the decision of the Supreme Court first mentioned would show that the word "accessory" has a very wide meaningor rather it has several meanings. The appropriate meaning has to be chosen by the court having regard to the context in which the expression occurs. As in the case before the Supreme Court, here too, the entry in question employs both the expressions, parts and accessories. It is worth mentioning that the main entry relates to motor tyres and tubes, spare parts and component parts. The second limb of the entry brings in articles adapted for use as accessories to motor vehicles. The question, therefore, arises which is the appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself had entertained a doubt as to the proper item under which the trailer ought to be taxed and accordingly obtained the opinion of the Law Department. The Law Department opined that the trailer is not an accessory to the jeep. That opinion was communicated to the Commissioner which in turn the Commissioner communicated to all the Sales Tax Officers. Another circumstance to be noticed is that the said opinion was obtained and rendered with reference to the assessment years 1970-71 to 1972-73. 1 would be justified in presuming that this circular must have been followed by the various assessing authorities in the State. The very fact that the said circular has been made the basis of their decision by both the appellate authorities shows tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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