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<h1>Tax on cycle mirrors as accessories upheld at 6% not 10%</h1> The High Court of Madras upheld the Tribunal's decision that mirrors sold as accessories to cycles should be taxed at 6% under entry 'accessory to cycle,' ... - The High Court of Madras upheld the Tribunal's decision that mirrors sold as accessories to cycles should be taxed at 6% under entry 'accessory to cycle,' not at 10% under entry 'glass and glassware.' The assessee, a cycle dealer, argued for the lower tax rate, which was supported by the Tribunal based on the purpose of the mirror as a spare part for cycles. The Court dismissed the tax case.