1974 (10) TMI 88

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....eral Sales Tax Act, 1959. The assessee had contended before the assessing authority that the rate of tax on sales of car seat covers should be at 3 1/2 per cent multi-point and not at the rate of 13 per cent single point. According to the petitioner, the car seat covers cannot be treated as automobile accessories and brought in for charge under item 3 of the First Schedule to the Tamil Nadu General Sales Tax Act. The assessing officer, however, rejected the said contention. The petitioner thereafter filed appeals and two of the appeals relating to the assessment years 1969-70 and 1971-72 have been disposed of by the Appellate Assistant Commissioner holding that the car seat covers are liable to be taxed as automobile accessories. The petiti....

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....of cars, cycles and tractors and taxed at 13 per cent, 6 per cent and 7 per cent under items 3, 38 and 55 respectively, that the provision for different rates of tax for articles made out of the same material is clearly discriminatory, though their use may be different and that, therefore, they have to be subjected to the same rate of tax without reference to the vehicle in which the seat cover is to be used. We are not, however, inclined to accept the contention of the learned counsel that the provisions in items 3, 38 and 55 of the First Schedule to the Tamil Nadu General Sales Tax Act providing for different rates of tax for car including its accessories, cycle including its accessories and tractor with accessories, respectively, are dis....