https://www.taxtmi.com/caselaws?id=42816 Car seat covers and upholstery were held to be accessories of motor vehicles because they operate as adjuncts or supplementary items that add convenience, comfort, beauty, or elegance, and need not be indispensable to the vehicle's effective running. The Court rejected the narrower test that an accessory must directly contribute to the overall effectiveness of the vehicle. Applying that broader standard, the goods were treated as automobile accessories manufactured and sold for use in motor vehicles, and were taxable at the higher rate under the relevant schedule entry read with the Act. The assessment was upheld and the appeals failed. en-us Wed, 14 Nov 1990 00:00:00 +0530 Sat, 25 Oct 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42816 Car seat covers and upholstery were held to be accessories of motor vehicles because they operate as adjuncts or supplementary items that add convenience, comfort, beauty, or elegance, and need not be indispensable to the vehicle's effective running. The Court rejected the narrower test that an accessory must directly contribute to the overall effectiveness of the vehicle. Applying that broader standard, the goods were treated as automobile accessories manufactured and sold for use in motor vehicles, and were taxable at the higher rate under the relevant schedule entry read with the Act. The assessment was upheld and the appeals failed. Case-Laws VAT / Sales Tax Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42816