Accessories of motor vehicles include fare meters used in hire vehicles, falling within the relevant sales tax entry.

Fare meters sold for use in motor vehicles and auto-rickshaws were treated as accessories because the term "accessories" was given its ordinary commercial meaning as articles that add to the convenience or effectiveness of the principal vehicle. The decisive factor was their predominant use: they were mainly used in hire vehicles to indicate the fare and had no substantial independent purpose. On that basis, the goods fell within Entry 1 of Schedule I of the A.P. General Sales Tax Act, 1957, as accessories of motor vehicles and auto-rickshaws.

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Issues: Whether fare meters sold for use in motor vehicles and auto-rickshaws are accessories of motor vehicles and therefore fall under Entry 1 of Schedule I of the A.P. General Sales Tax Act, 1957.

Analysis: The expression "accessories" was construed in the light of its ordinary commercial meaning as an article that adds to the convenience or effectiveness of the principal article and need not be confined to a single machine. Applying that meaning, the decisive consideration was the predominant use of fare meters. Their main and ordinary use was to equip motor vehicles and auto-rickshaws used for hire by indicating the fare, and they had no other substantial purpose. The intention behind the schedule entry, as gathered from its language, supported treating such goods as falling within accessories of motor vehicles.

Conclusion: Fare meters are accessories of motor vehicles and auto-rickshaws and fall within Entry 1 of Schedule I. The assessee's challenge failed.

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