TMI Blog1983 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner states that the car seat covers are accessories only of a part of the car viz., the seats and they, therefore, cannot be termed as accessories of motor vehicles. 2. The contention demands a close analysis but before we dissect that Entry, it is necessary to state the facts of the case. They are as follows :- 3. The petitioner is a dealer registered under the Act. For the year ending March 31, 1975, the petitioner filed a return with taxable turnover of Rs. 2,50,460/- relating to the sale of car seat cover. The Assistant Commissioner of Commercial Taxes before whom the return was filed, assessed that part of the turnover at 3 1/2 per cent under S. 5(1) of the Act on the ground that the seat covers are just accompa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fold articles used generally as parts and accessories of motor vehicles. Whether they are parts or accessory that fall under Entry No. 73. In the first place, according to the as opposed in particular as a general rule or commonly. It must be in other words, commonly used in motor vehicles including motor cars, cabs, motor cycles, motor scooters, motor buses, motor lorries. Entry No. 70 gives us a variety of motor vehicles. Those parts and accessories which are generally used in such motor vehicles would fall under entry No. 73. So far parts of motor vehicles are concerned Entry No. 73 presents no problem. It covers every part of the motor vehicle. But when we refer to accessories, the problem is not free from difficulty. Mr. Prasad for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to particular machines for which they may serve as aids. The same item may the an accessory of more than one kind of instrument." 5. There are accessories and accessories. Some are in respect of the entire motor vehicle and some may be of use to only one or two parts of such motor vehicle. In the case of motor cars, we may take it without contradiction that wind screen, sunshade, luggage carrier, bumper bars are accessories of motor cars since they are aid or additions for convenience or effectiveness of motor cars. But what about ash receivers, electric cigar lighters, steering wheel coverings, seat covers and floor mat ? Are they just suplementary or secondary to one of the many parts of the motor car without any effectiveness to the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under Entry No. 72. It was, therefore, held that a part of the motor vehicle cannot be regarded as component parts of motor vehicles." 7. But the decisions of the Madras High Court are against the contentions urged for the petitioners. In Khetty Traders v. State of Madras-(1973) 32 STC 346 (1) and State of Madras v. E.A.N. Meerakasim Carnatic Seat Company [(1973) 32 STC 463] the view taken was that upholstery items like seat covers are automobile accessories. It was observed that it is an accompaniment to the seat of the car, but unessential for the running of the car and once the canvass cloth has been converted into seat covers, it becomes an autopart or accessory. With respect, if we may say so, these principles are too broadly st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gramophones of every description records, needles including accessories and spare parts thereof, and accessories. Entry 57A: Tape recorders, their parts. Entry 63: All clocks, time-pieces and watches and parts thereof. Entry 70: Motor vehicles including etc. Entry 71: Chassis of motor vehicles. Entry 73: Articles used generally as parts and accessories of Motor vehicles." It will be seen from these entries that the Legislature has meticulously used the words 'parts thereof, 'accessories thereof, 'accessories required for use therewith' in some of the entries while specifying the parts or accessories of articles for the purpose of levy under the Act. In some entries ..... X X X X Extracts X X X X X X X X Extracts X X X X
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