Parts and accessories test excludes rexine saddle covers from bicycle tax classification under the notification.

The expression "parts and accessories" in the sales tax notification was construed as referring to parts and accessories of the vehicle itself, not to accessories of an individual component. A rexine saddle cover used only to protect or decorate the saddle did not contribute to the cycle's working, efficiency, or functioning, so it was not an accessory of bicycles, tricycles, or cycle rickshaws. The issue was answered in favour of the assessee, and rexine covers were held outside the notification.

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Issues: Whether rexine saddle covers manufactured for cycles are "parts and accessories" of bicycles, tricycles and cycle rickshaws under the relevant sales tax notification, and thus taxable at 5 per cent.

Analysis: The expression "parts and accessories" in the notification qualifies the vehicles mentioned in the entry and does not extend to accessories of individual parts of those vehicles. A rexine cover used only to protect or decorate the saddle does not contribute to the working, efficiency, or functioning of the cycle, and therefore cannot be treated as an accessory of the vehicle. The entry was read as covering only parts and accessories of the cycle itself, not articles attached to a part of the cycle.

Conclusion: Rexine covers are not accessories of bicycles, tricycles, or cycle rickshaws within the meaning of the notification, and the question was answered in the negative in favour of the assessee.

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