https://www.taxtmi.com/caselaws?id=41821 Car seat covers are not "articles used generally as parts and accessories of motor vehicles" under Entry No. 73 of the Karnataka Sales Tax Act. The Karnataka HC applied the ordinary and popular meaning of "parts and accessories" and read the entry alongside the rest of the Schedule, noting that the legislature uses express language when it intends to cover related items. An accessory must add to the convenience, effectiveness, or utility of the vehicle as a whole; an item that merely protects or decorates a seat does not satisfy that test. Car seat covers may improve comfort, but they are not accessories of the motor vehicle itself. en-us Wed, 10 Aug 1983 00:00:00 +0530 Tue, 12 Jan 2021 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41821 Car seat covers are not "articles used generally as parts and accessories of motor vehicles" under Entry No. 73 of the Karnataka Sales Tax Act. The Karnataka HC applied the ordinary and popular meaning of "parts and accessories" and read the entry alongside the rest of the Schedule, noting that the legislature uses express language when it intends to cover related items. An accessory must add to the convenience, effectiveness, or utility of the vehicle as a whole; an item that merely protects or decorates a seat does not satisfy that test. Car seat covers may improve comfort, but they are not accessories of the motor vehicle itself. Case-Laws VAT and Sales Tax Wed, 10 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41821