TaxTMI 
TaxTMI 
1995 (7) TMI 375
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....1991-92); 300 of 1992 (1991-92); 301 of 1992 (1991-92) and 302 of 1992 (1991-92) whereby the Tribunal has declared miniature filament bulbs manufactured by the respondent as unclassified items attracting tax liability at the rate of 8 per cent. I have heard Mr. R.D. Gupta, learned Standing Counsel for the applicant as well as Mr. Bharat Ji Agarwal, learned counsel for the respondent and perused the impugned judgments on record. The respondent is a private limited company carrying on the business of manufacture and sale of miniature filament bulbs. It is registered as a dealer under section 18 of the Act. It has filed the returns in form No. 4 declaring the turnovers for seven months beginning with April, 1991 and consequently s....
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....and bodies or tankers or motor caravans built or meant for mounting on chassis of motor vehicles, but excluding tractors whether on wheels or on tracts. (2) Components, parts and accessories of vehicles specified in sub-entry (1) above including tyres and tubes, batteries and trailers adapted for use along with the said vehicles, other than such trailers as are predominantly used along with any other vehicles." It is apparent from this entry that the miniature filament bulbs are not at all included in this entry. It is relevant to refer to entry No. 3 to the aforesaid notification which runs as follows: "All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the app....
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....s 1979 UPTC 1288. In this case the question regarding classification of straps and chains manufactured and sold by the assessee had arisen. This Court referring to an earlier decision in the case of Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 (SC); 1976 UPTC 488 considered the meaning of word "accessory" as approved by their Lordships of the honourable Supreme Court on the basis of its definition given in Webster's Third New International Dictionary which is to the following effect: "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else." This Court accepted the meaning of word "accessory" as given by W.A. Craig in the New Engli....
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....l Tax Officer [1991] 80 STC 233; AIR 1991 SC 1017. The learned Standing Counsel also placed reliance on a decision of the Bombay High Court in the case of Commissioner of Sales Tax v. Jayesh (India) Agencies [1984] 57 STC 128. In this case the rexine seat covers and rexine covers for doors, centre pillars, cowl pads and rear glass shelf made for motor vehicles came in for interpretation as the accessory to the motor vehicle. The court finding their exclusive use and adapted for their special use in a motor vehicle came to the conclusion that their use would certainly contribute to the beautification of the motor vehicle in which they are used and would add to the passengers' comfort in the motor vehicle and so also would the cowl pads. ....
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....convenience in the use of the motor vehicle in dark night when the plying of vehicle becomes impossible without aid and assistance of a filament bulb. But this partial use and unnecessary beautification cannot make the item as an accessory of a motor vehicle only. As observed by the learned Tribunal these bulbs are being used in many other appliances like torches, radios, etc., and if this partial use is to be treated as a dominating factor then same items would become accessories to other appliances also. The notification relied upon by the learned Standing Counsel regarding classification of the items makes the position clear that these filament bulbs have been expressly excluded from entry No. 3 and have not been included in any other....