https://www.taxtmi.com/caselaws?id=149804 The expression "parts and accessories" in the sales tax notification was construed as referring to parts and accessories of the vehicle itself, not to accessories of an individual component. A rexine saddle cover used only to protect or decorate the saddle did not contribute to the cycle's working, efficiency, or functioning, so it was not an accessory of bicycles, tricycles, or cycle rickshaws. The issue was answered in favour of the assessee, and rexine covers were held outside the notification. en-us Thu, 26 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 17:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149804 The expression "parts and accessories" in the sales tax notification was construed as referring to parts and accessories of the vehicle itself, not to accessories of an individual component. A rexine saddle cover used only to protect or decorate the saddle did not contribute to the cycle's working, efficiency, or functioning, so it was not an accessory of bicycles, tricycles, or cycle rickshaws. The issue was answered in favour of the assessee, and rexine covers were held outside the notification. Case-Laws VAT and Sales Tax Thu, 26 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149804