https://www.taxtmi.com/caselaws?id=155991 Car air-conditioners were considered against the ordinary legal meaning of "accessories" under the Bengal Finance (Sales Tax) Act, 1941. Because the term was undefined, the accepted test from case law was applied: an accessory must be subordinate or supplementary to the principal vehicle and enhance its convenience, beauty, or effectiveness without forming an essential part of it. Fitted car air-conditioners were held to add passenger comfort only, not to improve the vehicle's operation or engine performance, so they were not accessories for the notification. A prior departmental letter could not alter the statutory position, as there is no estoppel against statute. en-us Tue, 13 Jun 1989 00:00:00 +0530 Wed, 11 Sep 2013 16:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155991 Car air-conditioners were considered against the ordinary legal meaning of "accessories" under the Bengal Finance (Sales Tax) Act, 1941. Because the term was undefined, the accepted test from case law was applied: an accessory must be subordinate or supplementary to the principal vehicle and enhance its convenience, beauty, or effectiveness without forming an essential part of it. Fitted car air-conditioners were held to add passenger comfort only, not to improve the vehicle's operation or engine performance, so they were not accessories for the notification. A prior departmental letter could not alter the statutory position, as there is no estoppel against statute. Case-Laws VAT and Sales Tax Tue, 13 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155991