Accessory test for radio set parts: items integral to the main mechanism fall outside the accessory entry and into residuary classification.

Items used in the manufacture of radio sets were held not to be accessories of wireless reception instruments for entry 65 of Schedule C to the Bombay Sales Tax Act, 1959, because an accessory must be merely an additional adjunct and not integral to the main article's functioning. Applying the common-parlance test, the Court found these items essential to the radio mechanism itself and not separate decorative or convenience additions. They therefore did not fall within entry 65 and were instead liable to be classified under the residuary entry, with the result in favour of the assessee.

---

---

Issues: Whether the items used in the manufacture of radio sets were accessories of wireless reception instruments within entry 65 of Schedule C to the Bombay Sales Tax Act, 1959, or fell under the residuary entry.

Analysis: The determining test for an accessory is whether the item is an extra or additional adjunct to the main article and whether the article can still be conceived of, sold as, and function as the main article without it. Applying that test, the items in question were found to be integral to the radio mechanism itself and not merely decorative or convenient additions. The Court held that items which are essential and integral to the functioning of a radio set cannot be treated as accessories, and goods not falling within entry 65 would consequently go to the residuary entry.

Conclusion: The items were not accessories within entry 65 and were liable to be treated as falling under the residuary entry. The answer was in favour of the assessee.

Ratio Decidendi: An item is an accessory only if it is an additional or adjunct article that is not integral or essential to the functioning and saleability of the main product in common parlance.

---