https://www.taxtmi.com/caselaws?id=150834 The court upheld the assessment of car seat covers as automobile accessories taxable at 13% and rejected the argument of discriminatory tax rates for different types of accessories. The court emphasized that the legislature has the authority to determine tax objects and rates as long as the classification is rational and does not lead to inequality. The petitions were dismissed, confirming the tax treatment of car seat covers and supporting the constitutionality of different tax rates for various types of accessories. en-us Tue, 15 Oct 1974 00:00:00 +0530 Thu, 23 May 2013 12:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150834 The court upheld the assessment of car seat covers as automobile accessories taxable at 13% and rejected the argument of discriminatory tax rates for different types of accessories. The court emphasized that the legislature has the authority to determine tax objects and rates as long as the classification is rational and does not lead to inequality. The petitions were dismissed, confirming the tax treatment of car seat covers and supporting the constitutionality of different tax rates for various types of accessories. Case-Laws VAT and Sales Tax Tue, 15 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150834