https://www.taxtmi.com/caselaws?id=157660 Trailers attached to jeeps were considered under the sales tax entry for motor vehicle accessories, spare parts and component parts. The Court held that the meaning of "accessories" depends on the statutory context and may be wide, but it gave decisive weight to the Commissioner's circular of 18 June 1979 stating that a trailer was not an accessory to a jeep. As the appellate authorities had relied on that circular to maintain uniform assessment treatment, the revision order was not disturbed and the revisions failed. en-us Thu, 10 Oct 1991 00:00:00 +0530 Wed, 09 Oct 2013 12:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157660 Trailers attached to jeeps were considered under the sales tax entry for motor vehicle accessories, spare parts and component parts. The Court held that the meaning of "accessories" depends on the statutory context and may be wide, but it gave decisive weight to the Commissioner's circular of 18 June 1979 stating that a trailer was not an accessory to a jeep. As the appellate authorities had relied on that circular to maintain uniform assessment treatment, the revision order was not disturbed and the revisions failed. Case-Laws VAT and Sales Tax Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157660