1982 (6) TMI 244

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..... under entry 38 of the First Schedule and not under entry 102 of that schedule. The assessee in this case is a dealer in cycles, and the taxable turnover reported by him for the assessment year 1979-80 was Rs. 1,50,691. In the course of the assessment, the assessing officer determined the turnover of sales of mirrors fitted to cycles and brought them to sales tax at 10 per cent while the assesse .....

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..... cles, the mirror is given as a spare part for the cycle or as an accessory. Therefore, as has already been held by this Court in Yacub Hussain v. State of Tamil Nadu [1980] 46 STC 470 the purpose for which the commodity is used is often a guiding factor to determine its character. In this case, the purpose for which the mirror is sold is to use it as a rear view mirror and not for the purpose of r .....

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