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Issues: Whether PVC scooter and car covers are accessories of scooters or cars and thus fall under entry 58 of Schedule C of the Bombay Sales Tax Act, 1959.
Analysis: The applicable test for an accessory is whether the article is an adjunct, accompaniment, or addition for the convenient use of the vehicle, or whether it adds to its beauty, elegance, comfort, convenience, or effectiveness. On that test, covers used only to cover a scooter or car when it is not in use do not enhance the use of the vehicle as such and are not comparable to seat covers or upholstery, which serve the vehicle during use and contribute to comfort or preservation.
Conclusion: PVC scooter and car covers are not accessories of scooters or cars and do not fall under entry 58 of Schedule C. The question is answered in favour of the assessee and against the Revenue.
Final Conclusion: The reference is disposed of by holding that the disputed goods are outside the motor-vehicle accessory entry, and the assessee succeeds on the referred question.
Ratio Decidendi: An article is an accessory only if it is an adjunct, accompaniment, or addition for the convenient use of the vehicle, or adds to its beauty, elegance, comfort, or effectiveness; an item used merely to cover the vehicle when not in use is not an accessory.
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