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TMI Blog1970 (2) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... essories to cycle parts, whether even accessories to cycle parts can be taxed at 5 per cent. under item No. 34 of the said notification?" The assessee, M/s. Free India Cycle Industries, is a dealer in cycles and cycle goods which it purchases locally or imports from outside Uttar Pradesh. In respect of the assessment year 1963-64, it was assessed to sales tax on the turnover of imported cycle goods as well as on the turnover of rexine saddle covers and pads manufactured by it at the rate of 5 per cent. The assessee's contention that a rexine cover is neither a part nor an accessory of cycle and cycle rickshaw, but is an unclassified item, was not accepted either by the Sales Tax Officer or the Judge (Appeals). Its contention, however, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories" it refers to parts and accessories of the vehicles. The entry, in our opinion, does not include the accessories, if any, of the individual parts or accessories of the vehicle. The only question, therefore, that falls for consideration is as to whether the rexine covers manufactured and sold by the assessee can be classified as parts and accessories of cycles, cycle rickshaws etc. Rexine covers in question are used as a covering of the saddle or seat of a cycle. The seat or saddle of a cycle is, of course, a part of the cycle because without it the cycle is not complete. A rexine cover in that sense is not a part of the vehicle. The question is whether it is an accessory. The word "accessory" has not been defined in the Act n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been the intention of the Legislature that a maker of rexine covers should be taxed at different rates in respect of covers meant for different articles. A cover of a cycle seat and the cover of a motor cycle are almost alike except that there would be a slight difference in their sizes. In Volume I of Words and Phrases, Permanent Edition, there is a topic dealing with automobile accessories. There it is mentioned that articles primarily adapted for use in motor vehicles are parts or accessories thereof within the Sales Tax Acts of the States. Various examples of parts and accessories are given such as speedometers, gears, shafts, bumper bars, brackets and storage batteries. As to what are not accessories the following two extracts from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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