https://www.taxtmi.com/caselaws?id=189265 Rubber flaps used exclusively in the wheels of buses and trucks qualify as motor-vehicle accessories under Item 43 of the Schedule to the U.P. Sales Tax Act rather than unclassified rubber products. An accessory need not be indispensable to the vehicle; it may be an adjunct or supplementary item that facilitates convenient use. The flaps protect and support tyre tubes, are used solely in heavy automobiles, and are commercially available as automobile items. Their turnover is therefore taxable under the motor-vehicle accessories entry. en-us Tue, 18 Jan 1994 00:00:00 +0530 Tue, 03 Jan 2017 17:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189265 Rubber flaps used exclusively in the wheels of buses and trucks qualify as motor-vehicle accessories under Item 43 of the Schedule to the U.P. Sales Tax Act rather than unclassified rubber products. An accessory need not be indispensable to the vehicle; it may be an adjunct or supplementary item that facilitates convenient use. The flaps protect and support tyre tubes, are used solely in heavy automobiles, and are commercially available as automobile items. Their turnover is therefore taxable under the motor-vehicle accessories entry. Case-Laws VAT and Sales Tax Tue, 18 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189265