TaxTMI 
TaxTMI 
1990 (11) TMI 144
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....rch 31, 1975 in Writ Petition Nos. 2106 of 1973 and 716 of 1974 respectively by a Division Bench of the Madras High Court dismissing the writ petitions. The appellant is a registered dealer under Tamilnadu General Sales Tax Act I of 1959 (for short 'the Act'). The appeals relate to the assessment years 1971-72 and 1972-73. The appellant has been carrying on business in the manufacture and sale of Auto seat covers, upholstery materials etc., in leather, plastics cloth and other materials. For the year 1971-72 his total turnover was Rs. 3,67,898.21 and the taxable turnover was Rs. 2,61,812.74. Similarly for the year 1972-73 his total turnover was Rs. 2,92,588.74 and taxable turnover at Rs. 1,31,650.05. He claimed car seat covers manufactured ....
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....(1971) 27 STC 56. Shri Krishnamurthy, learned counsel appearing for the respondent contended that the accessories for motor vehicle must be those that aid or an addition for convenience or use of the motor vehicle and they may also be supplementary or secondary to any one or all the parts of the motor car even without effectiveness to the use of the entire motor vehicle. He also cited in support of his contention Khetty Traders v. St. of Madras - (1973) 32 STC 346, St. of Madras v. E.A.N. Meerakasim Camatic Seat Company - (1973) 32 STC 463, S.M. Brothers v. Dy. Commissioner of Commercial Taxes, Hyderabad Division-1, Hyderabad & Ors. - (1977) 39 STC 182 and The Commr. of Sales Tax v. Jayesh (India) Agencies - (1984) 57 STC 128. 2. The que....
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....ds. The same item may be accessory of more than one kind of instrument. Thus this Court accepted the meaning of the 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 assist in operating or controlling or may serve as aid are accessories. The 'arc carbon' was held to be an accessory. 4. In Black's Law Dictionary, Fifth Edition at p.13 'accessory' has been defined as "anything which is joined to another thing as an ornament, or to render it more perfect, or which accompanies it, or is connected with it as an incident, or as subordinate to it, or which belongs to ....
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....of Commercial Taxes case (supra), the question therein also was whether car seat covers are accessories to the car and exigible to tax. The Andhra Pradesh High Court held that 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 deciding factor is that predominant or ordinary purpose as aid. It is not enough to show that the article can be put to other user also. It is its general or predominant user which determines the category in which an article will fall. It was, therefore, held that the car seat covers will also be accessories. The Commissioner of Sales Tax v. Jayesh (India) Agencies case (supra), the Bombay High Cou....
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.... within Entry 73". Having given our anxious consideration, with respect, we are of the considered view that the test laid down by the Karnataka High Court that the accessories as a part must contribute for convenience or effectiveness in the use of the car as a whole is not a correct test. In our view the correct test would be whether the article or articles in question would be an adjunct or an accompaniment or an addition for the convenient use of another part of the vehicle or adds to the beauty, elegance or comfort for the use of the motor vehicle or a supplementary or secondary to the main or primary importance. Whether an article or part is an accessory cannot be decided with reference to its necessity to its effective use of the v....