https://www.taxtmi.com/caselaws?id=156950 Tread rubber used for retreading old tyres was held not to be an accessory to tyres and tubes because an accessory must be only an adjunct or supplementary item that adds to the principal article's convenience, beauty, or effectiveness. As tread rubber is used to renovate worn tyres for reuse and is itself a rubber product not specifically covered elsewhere, it falls within the residuary entry for rubber products rather than the specific entry for tyres, tubes, and accessories. The classification therefore attracted entry 101 and not entry 15, and the turnover relating to tread rubber was assessed accordingly. en-us Thu, 17 Sep 1992 00:00:00 +0530 Thu, 26 Sep 2013 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156950 Tread rubber used for retreading old tyres was held not to be an accessory to tyres and tubes because an accessory must be only an adjunct or supplementary item that adds to the principal article's convenience, beauty, or effectiveness. As tread rubber is used to renovate worn tyres for reuse and is itself a rubber product not specifically covered elsewhere, it falls within the residuary entry for rubber products rather than the specific entry for tyres, tubes, and accessories. The classification therefore attracted entry 101 and not entry 15, and the turnover relating to tread rubber was assessed accordingly. Case-Laws VAT and Sales Tax Thu, 17 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156950