https://www.taxtmi.com/caselaws?id=150335 Cycle seat covers were treated as accessories to cycles for sales tax classification because the decisive test was whether they served as an accompaniment to the cycle seat, not whether they were necessary for the cycle's effective use. The assessee's lack of trade in cycles or cycle parts did not change the character of the goods, since the covers were manufactured for sale and could function only as covers for cycle seats. On that basis, the goods fell within item 38 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and the revenue's classification was upheld. en-us Wed, 02 May 1973 00:00:00 +0530 Mon, 13 May 2013 14:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150335 Cycle seat covers were treated as accessories to cycles for sales tax classification because the decisive test was whether they served as an accompaniment to the cycle seat, not whether they were necessary for the cycle's effective use. The assessee's lack of trade in cycles or cycle parts did not change the character of the goods, since the covers were manufactured for sale and could function only as covers for cycle seats. On that basis, the goods fell within item 38 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and the revenue's classification was upheld. Case-Laws VAT and Sales Tax Wed, 02 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150335