1970 (3) TMI 106

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....her printing types are accessories to the printing machinery and as such liable to sales tax under section 5(3)(a) read with serial No. 20 of the Second Schedule of the Mysore Sales Tax Act, 1957, hereinafter called the Act. The petitioner is a manufacturer of printing types. His turnover of sales of printing types for the assessment year from 1st April, 1966 to 31st December, 1966, was assessed a....

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....thers, the following meaning to the word "accessory": "An article or device that adds to the convenience of something else, but is not essential as a speedometer on automotive vehicle." The above meaning, in our opinion, is the one that is appropriate in the context of the word "accessories" occurring in serial No. 20 of the Second Schedule. In order to constitute an accessory to a Machinery, the....