1970 (3) TMI 134

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....eferred to as the assessee, the Additional judge (Revisions) Sales Tax, Agra, has submitted this statement of the case and has invited the opinion of this court on the following two questions: "(1) Whether on the facts and circumstances of the case the seat covers made of thick tanned leather could be treated to be commodity different from tanned leather? (2) If the answer to question No. (1) is....

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....ed as tanned leather or as unclassified goods. In the alternative its contention was that leather seat covers would fall within entry No. 5 of another notification of 5th April, 1961, being Notification No. S.T.-1367/X-1045 (19) (1960) issued under the second proviso to subsection (1) of section 3 at the rate of 3 paise per rupee as prescribed in that notification. We are of the opinion that the ....

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....le seat. A cycle seat comes into being only when the leather cover is mounted upon the springs and is fixed in place with nuts and bolts. The component parts of a cycle seat like springs, nuts and bolts and the leather covers separately cannot be called as cycle parts. The leather covers, no doubt, can be used only in the manufacture of cycle seats but by themselves they are not cycle parts. They ....

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.... termed as "glassware". On the same analogy, leather covers used in the manufacture of cycle seats cannot by themselves be regarded as cycle parts. It is only the finished cycle seats or saddles that can be so regarded. A leather cover cannot also be regarded as an accessory within the meaning of the relevant notification because it is not an accessory of the cycle even though it may be an access....