1976 (9) TMI 157

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....e parts of motor vehicles."   The meaning of the expression "accessories" was considered by the Supreme Court in Annapurna Carbon Industries Co. v. State of Andhra Pradesh[1976] 37 S.T.C. 378 (S.C.). The Supreme Court said: "A sense in which the word 'accessory' is used is given in Webster's Third New International Dictionary as follows: 'an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else'. Other meanings given there are: 'supplementary or secondary to something of greater or primary importance'; 'additional'; 'any of several mechanical devices that assist in operating or controlling the tone resources of an organ'. 'Accessories' are not necessarily con....

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.... A motor and chassis on wheels is an incomplete motor vehicle. It cannot be employed for the purpose for which motor vehicles are normally intended. It needs something more to complete it, and that something is an appropriate body mounted and fitted on the chassis." Pathak, J., proceeded to hold that a bus body was a component part of a motor vehicle. In Bajoria Halwasiya Service Station v. State of Uttar Pradesh[1970] 26 S.T.C. 108., it was held that a bus body could not be called a spare part since in popular parlance the words "spare parts" when used with reference to motor vehicles meant duplicate parts of a motor vehicle kept in readiness to replace loss or breakage, etc. Bus bodies had to be fabricated and constructed when neede....

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....o the conclusion that the expression "motor vehicles" included component parts of motor vehicles. There is no force in the submission. A reference to the other items mentioned in Schedule A makes this very clear. For example, item 3 mentions "refrigerators and component parts thereof". Item 6 mentions "cameras, lenses... and other parts and accessories required for use therewith". Item 7 mentions "all clocks and parts thereof". Item 16 mentions "gramophones and component parts thereof". It is seen that wherever the legislature wanted component parts to be taxed in the same manner as the principal machine or equipment of which they were parts, it had expressly said so. I am, therefore, unable to say that the expression "motor vehicles" inclu....