Motor vehicle accessory classification prevails for automobile glasses sold for fitment, displacing the general glass entry.

Automobile glasses sold as motor bus accessories were held to fall within the entry for parts and accessories of motor vehicles and trailers, because a specific schedule entry for motor vehicle accessories prevails over the general entry for glass and glassware when the goods are sold for fitment and use as vehicle accessories. On that basis, the 12% assessment under the glass entry was unsustainable, and the goods were taxable at 8% under the motor vehicle accessory entry.

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Issues: Whether automobile glasses sold by a registered dealer were classifiable as parts and accessories of motor vehicles under Entry 43(ii) of Part D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, attracting tax at 8%, or as glass and glassware under Entry 11(i) of Part E of the First Schedule, attracting tax at 12%.

Analysis: The goods dealt with were automobile glasses purchased and sold as motor bus accessories. Entry 11 of Part E applies to glass and glassware only when the goods are not specified elsewhere in the Schedule, whereas Entry 43(ii) covers parts and accessories of motor vehicles and trailers. Applying the principle that an article sold for fitment and use as a motor vehicle accessory is to be treated as an accessory, the court held that automobile glasses fall within the motor vehicle accessory entry and not the general glass entry. The assessment made at 12% under Entry 11(i) was therefore unsustainable.

Conclusion: The goods were taxable under Entry 43(ii) of Part D at 8% and not under Entry 11(i) of Part E at 12%; the assessee succeeded.

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