1976 (9) TMI 169

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.... of law under the A.P. General Sales Tax Act (Act 6 of 1957). They arose in the following circumstances:   The assessee in all the revisions is M/s. Choudhry Bros. In the assessment year 1969-70 the disputed turnover is Rs. 83,912.30, for the assessment year 1970-71 the disputed turnover is Rs. 1,53,626.39, and for the assessment year 1971-72 the turnover is Rs. 2,23,410. These turnovers r....

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.... meters fall under entry 1 of Schedule I of the A.P.G.S.T. Act (6 of 1957) and whether fare meters are accessories of motor vehicles? Entry 1 describes the goods as under: "Motor vehicles including motor cars, motor taxi cabs, motor cycles, motor scooters, motorettes, motor omnibuses, motor vans and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to....

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....r'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 o....

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.... rate of 3 per cent and fare meters should not be held as accessories of motor vehicles. We cannot agree with this contention of the learned counsel. The predominant or ordinary "use" if not the only purpose for which fare meters are used is as accessories for motor vehicles which are run for hire. That, in our opinion, is the determining factor. In A.C. Industries v. State of A.P.(1), entries ....