1969 (12) TMI 93

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..... "Act"), relate to the assessment years 1962-63 and 1963-64. The petitioner who is a manufacturer of seat covers for scooters, supplies scooter seat covers made on rexine cloth to Messrs. Stan Lucas Services, who are dealers in Vespa Scooters. The assessing authority has levied tax on the turnover of the seat covers at 7 per cent. under serial No. 73 of the Second Schedule of the Act. The petitione .....

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..... No. 73 of the Second Schedule, it appears to us that the Legislature had in mind the case of articles which are ordinarily used for one purpose but by alteration made, are used for a different purpose, viz., as parts and accessories of motor vehicles, and it is to such articles that serial No. 73 of the Second Schedule applies. In the instant case, the seat covers are manufactured out of rexine .....

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