Accessory classification for gas stove stands accepted where the stands facilitated use, cleaning, and sale with the stove.

Specially designed stands supplied for gas stoves were treated as accessories rather than as items falling in the residuary category. The term "accessory" was construed broadly to include an additional or subordinate article that facilitates the use or convenience of the principal product, and classification was assessed in common parlance and in the context of the main article. Because the stands were designed for gas stoves, sold with them, and aided use and cleaning, they were covered by entry 7A of Schedule E to the Bombay Sales Tax Act, 1959, and not by the residuary entry 22.

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Issues: Whether specially designed stands for keeping gas stoves were accessories of the gas stoves and, therefore, taxable under entry 7A of Schedule E to the Bombay Sales Tax Act, 1959, instead of falling under the residuary entry 22.

Analysis: The term "accessory" was construed broadly and not confined only to items that improve the performance of the main article. An accessory may be an additional or subordinate item that facilitates convenience or use of the principal article. The classification had to be determined in common parlance and in the context of the main product. The stands in question were specially designed for gas stoves, were sold with gas stoves by the dealers, and facilitated their use and cleaning. On that basis, they were properly treated as accessories of gas stoves.

Conclusion: The stands were accessories of gas stoves and were covered by entry 7A of Schedule E to the Bombay Sales Tax Act, 1959. The reference was answered in favour of the department and against the assessees.

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