1999 (11) TMI 849

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....officer at the rate of 15 per cent on a sales turnover of seat covers amounting to Rs. 4,75,880. The period for which the rate was applied is from April 1, 1993 to December 31, 1993. According to the assessee, the rate is 6 per cent. Appeals before the Appellate Assistant Commissioner, Kollam, and before the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram (in short, "the Tribunal") did not yield any relief for the assessee. 3.. In support of the revision application, it is submitted that entry No. 86 of the First Schedule originally provided rate of tax at the rate of 15 per cent. The said entry, inter alia, related to "spare parts and accessories". Therefore, both categories of goods were covered under a common head. Subsequentl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....R.O. No. 487/93 rates were modified and entry No. 17 in S.R.O. reads as follows: "Sl. No. Description of goods Rate of tax Existing reduced (per cent) 17 Motor spare parts including spare parts for tractor. 15 6' Subsequently, S.R.O. No. 1728/93 was issued which superseded the aforesaid S.R.O. No. 487/93. Sl. No. 38 of the entry reads as follows: "Sl. No. Description of goods Rate of tax Existing reduced (per cent) 38 Motor vehicle spare parts and accessories excluding tyres, tubes, flaps and battery for petrol and diesel driven vehicles including tractor, bulldozer and power tiller. 15 6" 7.. The stand of the assessee that there was bona fide omission to include the word "accessory" is clearly without any foundation. It is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at 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." The meaning of "accessories" as an object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something of greater or primary importance which assists in operating or controlling or any serve as aid or accessories. The "arc carbon" was held to be an accessory. 9.. In Black's Law Dictionary, Fifth Edition, at page 13 "accessory" has been defined as "anything which is joined to another thing as a....