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TMI Blog1976 (9) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee in all the revisions is M/s. Choudhry Bros. In the assessment year 1969-70 the disputed turnover is Rs. 83,912.30, for the assessment year 1970-71 the disputed turnover is Rs. 1,53,626.39, and for the assessment year 1971-72 the turnover is Rs. 2,23,410. These turnovers relate to the sales of "fare meters". The Deputy Commissioner of Commercial Taxes, Hyderabad, in exercise of his po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of motor vehicles? Entry 1 describes the goods as under: "Motor vehicles including motor cars, motor taxi cabs, motor cycles, motor scooters, motorettes, motor omnibuses, motor vans and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies), component parts of motor vehicles, articles (including batteries) adap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the beauty, convenience, or effectiveness of something else'. Other meanings given there are: 'supplementary or secondary to something of greater or primary importance'; 'additional'; 'any of several mechanical devices that 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the learned counsel. The predominant or ordinary "use" if not the only purpose for which fare meters are used is as accessories for motor vehicles which are run for hire. That, in our opinion, is the determining factor. In A.C. Industries v. State of A.P.(1), entries 1, 2, 3, 6 and 10 are referred while interpreting the word "accessories". The Supreme Court further observed: "9. Our o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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