https://www.taxtmi.com/caselaws?id=189265 The Allahabad High Court, in a case involving the classification of rubber flaps for taxation under the U.P. Sales Tax Act, determined that rubber flaps should be considered as accessories of motor vehicles rather than unclassified items for taxation purposes. The Court upheld the assessment made by the Assessing Officer and the Tribunal's decision, concluding that rubber flaps, primarily used for the protection and support of rubber tubes in heavy automobile wheels, meet the criteria to be classified as accessories of motor vehicles under the U.P. Sales Tax Act. The revisions challenging this classification were dismissed by the Court. 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 The Allahabad High Court, in a case involving the classification of rubber flaps for taxation under the U.P. Sales Tax Act, determined that rubber flaps should be considered as accessories of motor vehicles rather than unclassified items for taxation purposes. The Court upheld the assessment made by the Assessing Officer and the Tribunal's decision, concluding that rubber flaps, primarily used for the protection and support of rubber tubes in heavy automobile wheels, meet the criteria to be classified as accessories of motor vehicles under the U.P. Sales Tax Act. The revisions challenging this classification were dismissed by the Court. Case-Laws VAT and Sales Tax Tue, 18 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189265