https://www.taxtmi.com/caselaws?id=148697 Scooter seat covers made of rexine cloth were held not to fall within Serial No. 73 of the Second Schedule to the Mysore Sales Tax Act, 1957, because that entry covers articles adapted for use as motor vehicle parts or accessories, not goods manufactured directly and specifically for that purpose. The term "adapted" was read to require alteration of an ordinarily different article so it can serve as a part or accessory of a motor vehicle. As the seat covers were made as seat covers and were not altered from another ordinary use, they were taxable under section 5(1) at the rate applicable to that provision, and the issue was decided in favour of the assessee. en-us Wed, 10 Dec 1969 00:00:00 +0530 Thu, 02 May 2013 12:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148697 Scooter seat covers made of rexine cloth were held not to fall within Serial No. 73 of the Second Schedule to the Mysore Sales Tax Act, 1957, because that entry covers articles adapted for use as motor vehicle parts or accessories, not goods manufactured directly and specifically for that purpose. The term "adapted" was read to require alteration of an ordinarily different article so it can serve as a part or accessory of a motor vehicle. As the seat covers were made as seat covers and were not altered from another ordinary use, they were taxable under section 5(1) at the rate applicable to that provision, and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 10 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148697