https://www.taxtmi.com/caselaws?id=149999 Rexine cycle seat covers and pads were held not to fall within the notification entry for bicycles and their parts or accessories. Applying the classification test, the goods did not squarely answer the description of cycle parts or accessories specified in the 5 April 1961 notification and were therefore treated as unclassified articles. The practical effect was that they were taxable at 2 per cent rather than under the classified cycle entry, with the classification issue decided in favour of the assessee and against the Revenue. en-us Thu, 26 Feb 1970 00:00:00 +0530 Tue, 07 May 2013 16:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149999 Rexine cycle seat covers and pads were held not to fall within the notification entry for bicycles and their parts or accessories. Applying the classification test, the goods did not squarely answer the description of cycle parts or accessories specified in the 5 April 1961 notification and were therefore treated as unclassified articles. The practical effect was that they were taxable at 2 per cent rather than under the classified cycle entry, with the classification issue decided in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Thu, 26 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149999