1973 (5) TMI 78

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....essee, but for two different years. In the two years, the assessee has been taxed on its sales of cycle seat covers treating them as sales of accessories to cycles covered by item 38 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The assessee's contention that the seat covers sold by him cannot be treated as accessories to cycles and as such the sales are subject to multi-poi....

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....said to be accessories of motor cars. The Tribunal therein had held that seat covers are automobile accessories. While upholding the Tribunal's order, this court in T.C. No. 107 of 1971 (Khetty Traders v. State of Madras[1973] 32 S.T.C. 346., expressed: "We agree with the Tribunal that upholstery items like seat covers are automobile accessories. It may be that such items are strictly not necessar....

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....ely an accessory or accompaniment to the cycle seat. In this case, it is not as if seat covers were made to order. The assessee had manufactured seat covers and offered them for sale just like any other commodity he was dealing in. The learned counsel for the assessee contends that the assessee is not dealing in cycle or cycle parts and, therefore, the sale of seat covers cannot be said to be a sa....