https://www.taxtmi.com/caselaws?id=189265 Rubber flaps used in the wheels of heavy motor vehicles were treated as accessories of motor vehicles, not as unclassified rubber products, because they functioned as protective covers and supports for the tube in buses and trucks. Applying the accessory test, the article need not be indispensable to the vehicle as a whole; it is enough if it is an adjunct, accompaniment, or supplementary item that facilitates convenient use. Exclusive use in heavy automobiles, the protective function, and commercial recognition as an automobile item supported classification under Item 43 of the U. P. Sales Tax Act, making the turnover taxable as a motor vehicle accessory. 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 in the wheels of heavy motor vehicles were treated as accessories of motor vehicles, not as unclassified rubber products, because they functioned as protective covers and supports for the tube in buses and trucks. Applying the accessory test, the article need not be indispensable to the vehicle as a whole; it is enough if it is an adjunct, accompaniment, or supplementary item that facilitates convenient use. Exclusive use in heavy automobiles, the protective function, and commercial recognition as an automobile item supported classification under Item 43 of the U. P. Sales Tax Act, making the turnover taxable as a motor vehicle accessory. Case-Laws VAT and Sales Tax Tue, 18 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189265