https://www.taxtmi.com/caselaws?id=154115 Customised rexine seat covers and related fittings made to the measurements of specific motor cars were treated as articles adapted for use as parts and accessories of motor vehicles under entry 58(2) of Schedule C to the Bombay Sales Tax Act, 1959. Applying the ordinary commercial meaning of "accessory," the HC held that an accessory need not be essential to the functioning of the main article; it is enough if it adds to comfort, convenience, beauty, preservation, or effectiveness. Because the seat covers, door covers, cowl pads, and rear glass shelf covers were intended only for motor cars and enhanced their use and appearance, they were not classifiable under the residuary entry 22 of Schedule E. en-us Thu, 19 Apr 1984 00:00:00 +0530 Wed, 07 Aug 2013 17:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154115 Customised rexine seat covers and related fittings made to the measurements of specific motor cars were treated as articles adapted for use as parts and accessories of motor vehicles under entry 58(2) of Schedule C to the Bombay Sales Tax Act, 1959. Applying the ordinary commercial meaning of "accessory," the HC held that an accessory need not be essential to the functioning of the main article; it is enough if it adds to comfort, convenience, beauty, preservation, or effectiveness. Because the seat covers, door covers, cowl pads, and rear glass shelf covers were intended only for motor cars and enhanced their use and appearance, they were not classifiable under the residuary entry 22 of Schedule E. Case-Laws VAT and Sales Tax Thu, 19 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154115