https://www.taxtmi.com/caselaws?id=157943 PVC scooter and car covers are not accessories for the purpose of entry 58 of Schedule C of the Bombay Sales Tax Act, 1959. The applicable test is whether an item is an adjunct, accompaniment, or addition for the convenient use of the vehicle, or whether it adds to its beauty, elegance, comfort, convenience, or effectiveness. Covers used only to protect a scooter or car when not in use do not enhance the vehicle's use during operation and are unlike seat covers or upholstery. On that reasoning, the disputed goods fall outside the motor-vehicle accessory entry and the assessee succeeds on the referred question. en-us Fri, 13 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 12:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157943 PVC scooter and car covers are not accessories for the purpose of entry 58 of Schedule C of the Bombay Sales Tax Act, 1959. The applicable test is whether an item is an adjunct, accompaniment, or addition for the convenient use of the vehicle, or whether it adds to its beauty, elegance, comfort, convenience, or effectiveness. Covers used only to protect a scooter or car when not in use do not enhance the vehicle's use during operation and are unlike seat covers or upholstery. On that reasoning, the disputed goods fall outside the motor-vehicle accessory entry and the assessee succeeds on the referred question. Case-Laws VAT and Sales Tax Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157943