1981 (2) TMI 218

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....December, 1967, the respondents were assessed to sales tax in respect of their sales of rubber tubes, rings and stands on the basis that these items were covered by entry 22 in Schedule E to the Bombay Sales Tax Act, 1959. They were thereafter reassessed on the ground that they were wrongly assessed to a lower rate of tax. On reassessment, the Sales Tax Officer came to the conclusion that these three items, viz., rubber tubes, rings and stands were covered by entry 7A in Schedule E to the Bombay Sales Tax Act, 1959, and he passed orders in respect of both the abovementioned periods accordingly. Being aggrieved by the orders of reassessment, the respondents filed first appeals before the Assistant Commissioner of Sales Tax, which appeals wer....

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.... All kinds of stoves, pressure Six paise Three paise Six paise lamps, incandescent lanterns in the in the in the and lamps and cookers and rupee. rupee. rupee. components, parts and accessories thereof, including gas mantles.   ------------------------------------------------------------------------------ 4.. The only point which requires determination in the present case is whether the stands in question can be considered as accessories of gas stoves. The stands which are sold by the respondents are specially designed for use as stands for the gas stoves in which the respondents deal. 5.. Mr. B.C. Joshi, who appears for the respondents, has submitted that these stands cannot be considered as accessories of gas stoves becau....

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....ple, the leather case in which a transistor radio is kept is an accessory though it does not add to the performance of the transistor radio. At the highest, it protects the transistor radio and makes for its easy carriage.   7.. In the case of Annapurna Carbon Industries Co. v. State of Andhra Pradesh[1976] 37 S.T.C. 378 (S.C.)., the Supreme Court was required to consider whether arc carbons known as "cinema are carbons" were accessories required for use along with cinematographic equipment or projectors. In deciding this question, the Supreme Court cited with approval the meaning of the term "accessory" given in Webster's Third New International Dictionary and observed: "'Accessories' are not necessarily confined to particular m....