TMI Blog1990 (11) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of Schedule 1st read with Section 3 (3) of the Act. Therefore, we do not find any ground warranting interference. The appeals are accordingly dismissed - 1367-68 of 1975 - - - Dated:- 14-11-1990 - S. Ranganathan and K. Ramaswamy, JJ. K.N. Bhat, Senior Advocate (H. Raghavendra Rao and Vineet Kumar, Advocates, with him), for the appellant. V. Krishnamurthy and Mrs. S. Gopalakrishan (N.P.), Advocates, for the respondent. [Judgment per : K. Ramaswamy, J.]. - T hese appeals under Article 136 arise against separate judgment dated October 15, 1974 and March 31, 1975 in Writ Petition Nos. 2106 of 1973 and 716 of 1974 respectively by a Division Bench of the Madras High Court dismissing the writ petitions. The appellant is a registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not each and every accessory that falls under Entry 3 as it stood in the Schedule 1st of the Act is taxable at 13%. Such of those accessories which would be convenient for use in the motor vehicle as a whole for an effective use of the vehicle and not as a part of such vehicle are exigible to tax at 13%. In support thereof he placed strong reliance on Supreme Motors v. State of Karnataka - (1983) 54 STC 308, Commissioner, Sales Tax, U.P. v. Free India Cycle Industries - (1970) 26 STC 428 and Shadi Cycle Industries v. Commissioner of Sales Tax, U.P. - (1971) 27 STC 56. Shri Krishnamurthy, learned counsel appearing for the respondent contended that the accessories for motor vehicle must be those that aid or an addition for convenience or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an aid or addition. A sense in which the word accessory is used is given in Webster New International Dictionary as 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 : supplementary or secondary to some thing of greater or primary importance. Any of several mechincal devices that assists in operating or controlling the tone resources of an order. The accessories are not necessarily confined to a particular machines for which they may serve as aids. The same item may be accessory of more than one kind of instrument. Thus this Court accepted the meaning of the accessories as an object or device that is not essential in itself but tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cycle. Accordingly it was held that seat covers are accessories to the cycle. In Khetty Traders v. State of Madras (supra), the Division Bench held, though there is no elaborate discussion, that the seat cover of the car is certainly an accompaniment to the seat of the car but unessential for the running of the car. Once the canvass cloth has been converted into seat covers, it becomes an auto-part or accessory. Accordingly it was held that it would be exigible to sales tax under Entry 3 of Schedule 1st of the Act. In S.M. Brother v. Dy. Commissioner of Commercial Taxes case (supra), the question therein also was whether car seat covers are accessories to the car and exigible to tax. The Andhra Pradesh High Court held that accessories are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ids to the vehicle as a whole, and therefore, they must fall outside the ambit of Entry 73 of the Second Schedule to the Karnataka Sales Tax Act, 1957 and was not exigible to sales tax at 13 per cent. Undoubtedly this ratio would help the appellant. The learned Judges laid emphasis thus:- "Every part is useful to the car for its effective operation likewise should be the aid of the accessories in order to fall within the said entry. The accessory to a part which has no convenience of effectiveness to be entire car as such cannot in our opinion fall within Entry 73". Having given our anxious consideration, with respect, we are of the considered view that the test laid down by the Karnataka High Court that the accessories as a part must c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the test that each accessary must add to the convenience or effectiveness of the use of the car as a whole is given acceptance many a part in the motor car by this process would fall outside the ambit of accessories to the motor car. That would not appear to be the intention of the legislature. Similarly in Free India Cycle Industries and Shadi Cycle Industries cases (supra), the Allahabad High Court held that cycle covers, Rexine Saddle Cover whether part or accessory of vehicle under Item 34 of the notification dated April 5, 1961 issued by the State of U.P. under Section 3, 3-A of the U.P. Sales Tax Act (15 of 1948) with the same reasoning, as was given by the Karnataka High Court to be not accessories. We express that the Allahabad Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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