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of <h1>Car seat covers and upholstery are accessories under Entry 3 of Schedule I read with s.3(3); taxable at 13%</h1> SC held that car seat covers and upholstery are 'accessories' to motor vehicles - objects supplementary or secondary that add convenience, effectiveness ... Sales Tax - manufacture and sale of Auto seat covers, upholstery materials etc., - Meaning of word 'accessory' - Whether car seat covers are articles adapted generally as parts and accessories of the motor vehicle? - classified as accessories to motor vehicles under Entry 3 of Schedule Ist of the Act. Held that:- We find that the accessories used in the schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word accessory is used is given in Webster New International Dictionary as an object or device that is not essential in itself but that adds to the beauty, convenience or effectiveness of something else. Other meanings given there are : supplementary or secondary to some thing of greater or primary importance. Any of several mechincal devices that assists in operating or controlling the tone resources of an order. The accessories are not necessarily confined to a particular machines for which they may serve as aids. The same item may be accessory of more than one kind of instrument. Thus this Court accepted the meaning of the accessories as an object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something of greater or primary importance which assist in operating or controlling or may serve as aid are accessories. The 'arc carbon' was held to be an accessory. Undoubtedly some of the parts like axle, steering, tyres, battery etc. are absolutely necessary accessories for the effective use of the motor vehicle. If the test that each accessary must add to the convenience or effectiveness of the use of the car as a whole is given acceptance many a part in the motor car by this process would fall outside the ambit of accessories to the motor car. That would not appear to be the intention of the legislature. Car seat covers or upholstery are accessories as an addition; an adjunct; an accompaniment for comfortable use of the motor vehicles or for adding elegance to the seat. Admittedly the appellant manufactured car seat covers and upholstery for sale as an automobile part in the regular course of business. Therefore, they are exigible to sales tax at 13 per cent under Entry 3 of Schedule 1st read with Section 3 (3) of the Act. Therefore, we do not find any ground warranting interference. The appeals are accordingly dismissed Issues:- Interpretation of Entry 3 of Schedule Ist of the Tamilnadu General Sales Tax Act I of 1959.- Determination of whether car seat covers and upholstery are considered accessories to motor vehicles for sales tax purposes.Analysis:The case involved appeals against a judgment by the Madras High Court dismissing writ petitions related to the assessment years 1971-72 and 1972-73 under the Tamilnadu General Sales Tax Act. The appellant, a registered dealer in auto accessories, contested the levy of sales tax at 13% on car seat covers manufactured and supplied by him, claiming they should be taxed at 3½ per cent. The key issue was whether car seat covers and upholstery could be classified as accessories to motor vehicles under Entry 3 of Schedule Ist of the Act.The appellant argued that not all accessories under Entry 3 should be taxed at 13%, emphasizing that accessories should aid in the effective use of the vehicle as a whole, not just as parts of the vehicle. The respondent contended that accessories need only contribute to the convenience or use of the motor vehicle, even if they are not essential for the vehicle's operation. Both parties cited various precedents to support their arguments.The court analyzed the definition of 'accessory' from dictionaries and previous judgments to determine the classification of car seat covers. It noted that accessories need not be essential but should add to the beauty, convenience, or effectiveness of the vehicle. The court referred to previous cases where seat covers were considered accessories to cycles and cars, emphasizing that accessories need not be indispensable for the vehicle's operation.Ultimately, the court held that car seat covers and upholstery are accessories that add to the comfort and elegance of motor vehicles. Since the appellant manufactured and sold these items as automobile parts, they were deemed exigible to sales tax at 13% under Entry 3 of Schedule Ist. The appeals were dismissed, upholding the sales tax levy on car seat covers and upholstery.In conclusion, the judgment clarified the classification of car seat covers and upholstery as accessories to motor vehicles for sales tax purposes, emphasizing that accessories need not be essential but should enhance the convenience or elegance of the vehicle. The decision reaffirmed the applicability of sales tax at 13% on such accessories under the relevant entry of the Act.
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