Printing types are not accessories to printing machinery; they are taxable as ordinary sales under the Mysore Sales Tax Act.

Printing types were held not to be accessories to printing machinery under the Mysore Sales Tax Act, 1957. The term "accessories" was construed to mean articles or devices that add to the convenience or effectiveness of the main machinery, but are not indispensable to its operation. Because printing machinery cannot function without printing types, an item essential to working the machinery does not qualify as an accessory. Sales of printing types were therefore taxable under section 5(1), not under section 5(3)(a) read with serial No. 20 of the Second Schedule.

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Issues: Whether printing types are accessories to printing machinery and therefore taxable under section 5(3)(a) read with serial No. 20 of the Second Schedule of the Mysore Sales Tax Act, 1957, or taxable under section 5(1) of that Act.

Analysis: The expression "accessories" in the relevant schedule entry was construed to mean articles or devices that add to the convenience or effectiveness of the main machinery but are not essential to its operation. Printing machinery cannot function without printing types, and an article that is indispensable for working the machinery does not answer the description of an accessory. The Tribunal's view that essentiality alone made printing types accessories was therefore rejected.

Conclusion: Printing types are not accessories to printing machinery. Their sales are not assessable under section 5(3)(a) read with serial No. 20 of the Second Schedule, but under section 5(1) of the Mysore Sales Tax Act, 1957.

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