Motor vehicle accessories entry requires adaptation by alteration; specially made scooter seat covers fall outside the schedule.

Scooter seat covers made of rexine cloth were held not to fall within Serial No. 73 of the Second Schedule to the Mysore Sales Tax Act, 1957, because that entry covers articles adapted for use as motor vehicle parts or accessories, not goods manufactured directly and specifically for that purpose. The term "adapted" was read to require alteration of an ordinarily different article so it can serve as a part or accessory of a motor vehicle. As the seat covers were made as seat covers and were not altered from another ordinary use, they were taxable under section 5(1) at the rate applicable to that provision, and the issue was decided in favour of the assessee.

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Issues: Whether scooter seat covers made of rexine cloth fall within Serial No. 73 of the Second Schedule to the Mysore Sales Tax Act, 1957 as articles adapted for use as parts and accessories of motor vehicles, or are taxable under section 5(1) of the Act.

Analysis: Serial No. 73 covers articles adapted for use as parts and accessories of motor vehicles, excluding articles ordinarily used for other purposes. The expression "adapted" indicates alteration of an ordinarily different article so that it may serve as a motor vehicle part or accessory. The seat covers in question were manufactured directly and specifically as seat covers, and were not articles altered from some other ordinary use. They were therefore not items adapted within the meaning of the entry.

Conclusion: The scooter seat covers do not fall within Serial No. 73 of the Second Schedule and are liable to tax under section 5(1) of the Mysore Sales Tax Act, 1957 at the rate applicable to that provision. The issue is decided in favour of the assessee.

Ratio Decidendi: An article falls within the motor-vehicle parts and accessories entry only if it is an ordinarily different article adapted by alteration for use as such part or accessory, and a product manufactured specifically for that use is not covered by the entry.

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