https://www.taxtmi.com/caselaws?id=160638 Seat covers for motor vehicles were held to be "accessories" because they are supplementary articles that add to the utility, convenience or appearance of the principal vehicle. Applying the relevant sales tax entry, the Court held that the later notifications reducing the rate for motor vehicle spare parts and accessories did not create ambiguity in the earlier entry or justify retrospective application of the concessional rate. Subsequent legislation could be used only to clarify a genuinely ambiguous provision, which was not shown here. The applicable rate for the period 1 April 1993 to 31 December 1993 therefore remained 15 per cent, and the assessee was not entitled to the reduced 6 per cent rate. en-us Fri, 05 Nov 1999 00:00:00 +0530 Sat, 21 Dec 2013 13:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160638 Seat covers for motor vehicles were held to be "accessories" because they are supplementary articles that add to the utility, convenience or appearance of the principal vehicle. Applying the relevant sales tax entry, the Court held that the later notifications reducing the rate for motor vehicle spare parts and accessories did not create ambiguity in the earlier entry or justify retrospective application of the concessional rate. Subsequent legislation could be used only to clarify a genuinely ambiguous provision, which was not shown here. The applicable rate for the period 1 April 1993 to 31 December 1993 therefore remained 15 per cent, and the assessee was not entitled to the reduced 6 per cent rate. Case-Laws VAT and Sales Tax Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160638