1987 (9) TMI 408

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....tax at the rate of 12 per cent. 2.. The assessee is a registered dealer in automobile and tractor radiators. For the assessment year 1981-82 the turnover included a sum of Rs. 9,79,749 representing the first sales of radiators. Before the assessing authority the assessee claimed that the above turnover of radiators could be taxed at 8 per cent in view of the notifications referred to above. The assessing authority accepted the contention and levied tax accordingly. 3.. The Deputy Commissioner (Commercial Taxes), Secunderabad, the revisional authority, was of the view that the turnover in radiators should be taxed at 12 per cent under item 1 of the First Schedule. The revisional authority accordingly directed the revision of the assessment....

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....was purchased as such. It was pointed out that radiator is not purchased as a part or accessory of the diesel engine but it was purchased as a part of the automobile. Thus the Tribunal held the view that the radiator cannot be held to be a part or accessory of the diesel engine used in motor vehicles and is not, therefore, entitled to the concessional levy of tax at 8 per cent. Inasmuch as the radiator is a part of the motor vehicle, the tax is leviable under item 1 of the First Schedule at 12 per cent. 8.. We are unable to agree with the reasoning adopted by the Tribunal. The question for consideration is whether the notifications referred to above apply in respect of sales of radiators. In order that the notifications apply, two conditio....

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....ay or assisting in or contributing to as a subordinate." Webster's Third New International Dictionary defines "accessory" as: "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else..............any of several mechanical devices that assist in operating or controlling the tone resources of an organ." 10.. Thus the word "accessory" carries a wide meaning. A radiator undoubtedly enhances the effectiveness of the engine and it assists in operating or controlling the diesel engine. A radiator renders an engine more perfect. It is a subordinate adjunct to the engine. Water radiates through the radiator into the engine so that the engine cools down without generating hea....