Rubber flaps classified as rubber products, not motor vehicle accessories, under the Kerala sales tax schedule.

Rubber flaps manufactured and sold by the assessee were classifiable as rubber products under entry 39 of the First Schedule to the Kerala General Sales Tax Act, 1963 because they were not shown to be specifically enumerated elsewhere in the Schedule. Entry 138, which covered motor vehicles, motor engines, and their spare parts and accessories, was construed as referring to accessories of the main articles named in that entry, not to accessories of spare parts. On that construction, rubber flaps could not be treated as accessories of motor vehicle spare parts, and classification under entry 138 was rejected.

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Issues: Whether rubber flaps manufactured and sold by the assessee fell under entry 39 of the First Schedule to the Kerala General Sales Tax Act, 1963 as rubber products, or under entry 138 as accessories of motor vehicles or spare parts thereof.

Analysis: Rubber flaps were held to be rubber products and not goods specifically mentioned elsewhere in the Schedule. Entry 39 covered rubber products other than those specifically mentioned in the Schedule, and the goods in question were not shown to be specifically enumerated there. Entry 138 referred to motor vehicles, motor engines, and similar items, together with spare parts and accessories thereof; the expression "accessories thereof" was held to refer to the main articles mentioned in the entry and not to the spare parts immediately preceding it. On that construction, rubber flaps could not be treated as accessories of spare parts of motor vehicles.

Conclusion: Rubber flaps fell only under entry 39 of the First Schedule to the Kerala General Sales Tax Act, 1963 and not under entry 138. The revision was allowed in favour of the assessee and the assessment order was restored.

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