Motor vehicle accessories classification turns on an article's own nature and ordinary use, not contractual description.

An oil-tank sold with reference to a motor vehicle was examined to determine whether it was a component part of the vehicle or an article adapted for use as a part or accessory under entry 58 of Schedule C to the Bombay Sales Tax Act, 1959. The decisive test was the article's own nature, character and ordinary use, not the parties' description of it. Because the oil-tank had an independent existence and was ordinarily capable of uses other than as a vehicle part, it was not treated as a component or adapted accessory. It therefore fell outside entry 58 and remained chargeable only under the residuary entry in Schedule E.

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Issues: Whether the oil-tank sold by the assessee was a component part of a motor vehicle or an article adapted for use as a part or accessory of such vehicle, and whether it therefore fell within entry 58 of Schedule C to the Bombay Sales Tax Act, 1959 rather than the residuary entry in Schedule E.

Analysis: The decisive question was the nature, character and ordinary use of the article itself, not the way the contracting parties described it. An article is a component part only if, having regard to its own identity and ordinary use, it is truly part of the completed vehicle. The entry dealing with motor vehicles expressly included chassis, but the oil-tank here had an independent existence and was ordinarily capable of uses other than being fitted to a motor vehicle. For the same reason, it could not be treated as an article adapted for use as a part or accessory of motor vehicles, because that part of the entry applies only where the article is not ordinarily used otherwise than as such part or accessory.

Conclusion: The oil-tank did not fall within entry 58 of Schedule C and was liable only under the residuary entry in Schedule E. The question was answered in favour of the Revenue.

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