1989 (12) TMI 341

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....to November 7, 1980, assessed the turnover of sales of the rollers and flanges as accessories for machinery falling under entry 20 of the Second Schedule to the Act and brought to tax at 8 per cent. Aggrieved by that order, the dealer filed an appeal and thereafter second appeal to the Tribunal, of course, unsuccessfully. 3.. In S.T.A. No. 9 of 1985 for the assessment period between April 15, 1979 to December 31, 1979, the assessing officer, brought the turnover of sales of rollers and flanges under entry 20 of the Second Schedule to the Act. On appeal, the Assistant Commissioner of Commercial Taxes (Appeals) held that the said turnover is liable to tax as packing material, at 4 per cent. The Joint Commissioner of Commercial Taxes in exe....

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....a Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 (SC), it was held thus: "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 confined to particular machines for which they may serve as aids. The same item may be an accessory of more than one kind of instrument." 7....

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....har, the learned High Court Government Advocate for the Revenue, supported the reasoning adopted by the Tribunal and the Joint Commissioner. 9.. Entry 20 of the Second Schedule to the Act does not merely refer to a machinery or its accessory. It also states that "all machinery and spare parts and accessories 'thereof' ". Thus it does not merely refer to accessory but to one which is an accessory to the machine to come within the entry; it is only the "accessory of a machinery thereof" that comes under entry 20. It is not brought out either before the assessing authority or before the Tribunal that the rollers and flanges are used as parts of any machinery in the manufacture of tyre chord fabric. All that is stated is, after the same is m....