TMI Blog1995 (7) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... clared miniature filament bulbs manufactured by the respondent as unclassified items attracting tax liability at the rate of 8 per cent. I have heard Mr. R.D. Gupta, learned Standing Counsel for the applicant as well as Mr. Bharat Ji Agarwal, learned counsel for the respondent and perused the impugned judgments on record. The respondent is a private limited company carrying on the business of manufacture and sale of miniature filament bulbs. It is registered as a dealer under section 18 of the Act. It has filed the returns in form No. 4 declaring the turnovers for seven months beginning with April, 1991 and consequently seven provisional assessment orders have been passed by the assessing authority. The dealer filed appeals against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors whether on wheels or on tracts. (2) Components, parts and accessories of vehicles specified in sub-entry (1) above including tyres and tubes, batteries and trailers adapted for use along with the said vehicles, other than such trailers as are predominantly used along with any other vehicles." It is apparent from this entry that the miniature filament bulbs are not at all included in this entry. It is relevant to refer to entry No. 3 to the aforesaid notification which runs as follows: "All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including fans, fluorescent tubes (including their starters, chokes, fixtures, fittings a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee had arisen. This Court referring to an earlier decision in the case of Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 (SC); 1976 UPTC 488 considered the meaning of word "accessory" as approved by their Lordships of the honourable Supreme Court on the basis of its definition given in Webster's Third New International Dictionary which is to the following effect: "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else." This Court accepted the meaning of word "accessory" as given by W.A. Craig in the New English Dictionary in the case of Sales Tax Commissioner, U.P., Lucknow v. Lachman Singh [1972] 30 STC 372; 1972 UPTC 144 defines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in the case of Commissioner of Sales Tax v. Jayesh (India) Agencies [1984] 57 STC 128. In this case the rexine seat covers and rexine covers for doors, centre pillars, cowl pads and rear glass shelf made for motor vehicles came in for interpretation as the accessory to the motor vehicle. The court finding their exclusive use and adapted for their special use in a motor vehicle came to the conclusion that their use would certainly contribute to the beautification of the motor vehicle in which they are used and would add to the passengers' comfort in the motor vehicle and so also would the cowl pads. After going through the cases relied upon by the learned Standing Counsel and seeing the dictionary meaning of the word "accessory" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filament bulb. But this partial use and unnecessary beautification cannot make the item as an accessory of a motor vehicle only. As observed by the learned Tribunal these bulbs are being used in many other appliances like torches, radios, etc., and if this partial use is to be treated as a dominating factor then same items would become accessories to other appliances also. The notification relied upon by the learned Standing Counsel regarding classification of the items makes the position clear that these filament bulbs have been expressly excluded from entry No. 3 and have not been included in any other entry of the aforesaid notification dealing with the motor vehicles and are thus excluded from every entry of the notification in force. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng exclusively used in the motor vehicles for either of the purposes like beauty, convenience, general effectiveness or as an adjunct or accompaniment. I therefore uphold the findings of fact and the interpretation rendered by the learned Tribunal that the filament bulbs manufactured and sold by the respondent are unclassified items attracting lower rate of tax. For the aforesaid reasons the revisions filed by the Commissioner of Sales Tax, U.P., Lucknow do not have any merit and are hereby dismissed. The impugned judgments and orders dated December 15, 1992, passed by the Sales Tax Tribunal, Saharanpur Bench, Saharanpur, Camp Dehradun, in Second Appeal Nos. 296 to 302 of 1992, are hereby confirmed. Let an attested copy of this judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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