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TMI Blog1983 (9) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... this revision, the learned counsel for the petitioners contended that the sales of speedometer by the petitioners were sales of spare part within the meaning of Notification No. 86 of 1970 dated 18th March, 1970, and therefore, the reduced rate of sales tax at 13 per cent on the turnover could alone be levied and not at 15 per cent as was done by the assessing and the appellate authorities. Placing reliance on the clarification issued by the Board of Revenue (Commercial Taxes), Madras, to the effect that several items used in an automobile including a luggage carrier had been treated as spare part falling within the scope of the notification, the learned counsel for the petitioners contended that a fortiori, a speedometer would be a spare part in an automobile and would, therefore, be governed by the lower rate of tax at 13 per cent. In addition, the decisions in Commissioner, Sales Tax v. Kohinoor India Pvt. Ltd. [1980] 45 STC 332, Govindarajan Brother v. Government of Pondichery [1977] 40 STC 169, State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8 (SC) and Acme Plastic Industries v. State of Maharashtra [1981] 48 STC 29 were also relied upon. On the other hand, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. The inclusion therefore, of batteries and tyres within the notification is significant. Equally, the omission of speedometer in the notification is significant, the best guide to ascertain the intentions of those who issued the notification being the language actually employed therein. The description "automobile spare parts" found in the notification would, therefore, be applicable to that part or component which is an integral and essential part of the vehicle without which the vehicle cannot at all be used or run and which is replaced on account of its being lost or damaged in the machine by a spare part. In other words, an automobile spare part, to fall within the scope of the notification, must be a duplicate part of an integral, essential, indispensable and a vital part of the vehicle, without which it cannot be run or used and kept for use in an emergency or replaced in lieu of a lost or damaged part. Earlier, we had noticed that it is possible to use a vehicle without a speedometer, and therefore, it is not an essential or a vital part of the vehicle, but is one that merely adds to the convenience of the use of the vehicle in the sense that the speed of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even on the other ground, it cannot be said that speedometers are in the nature of spare parts, as such devices cannot be said to be part of the vehicle. In State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8 (SC), the Supreme Court had occasion to consider the questions whether carbon paper is paper within the purview of a notification issued in the exercise of the powers vested in the Government of Uttar Pradesh under section 3-A of the U. P. Sales Tax Act and whether ribbon used in the typewriters is an accessory or part of the typewriter. With reference to the latter, the Supreme Court took the view that ribbon used in a typewriter is only an accessory and not a part of the typewriter and therefore, the turnover of ribbons could not be subjected to sales tax at the rates prescribed for typewriters and parts thereof. In doing so, the Supreme Court observed at page 12, as under: "Regarding ribbon also to which the abovementioned rule of construction equally applies, we have no manner of doubt that it is an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former. Just as aviation petrol is not a part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax under section 5(1), (3)(a) read with serial No. 20 of the Second Schedule to the Mysore Sales Tax Act" 1957, arose, the meaning of the expression "accessory" was gone into and while illustrating the import of the expression "accessory", the example of a speedometer in a motor car had been referred to and it had been stated that a speedometer would be an accessory. The following observations at page 382 are apposite: "Webster's New International Dictionary gives, among others, the following meaning to the word accessory: 'An article or device that adds to the convenience of something else, but is not essential as a speedometer on automotive vehicle.' The above meaning, in our opinion, is the one that is appropriate in the context of the word 'accessories' occurring in serial No. 20 of the Second Schedule. In order to constitute an accessory to a machinery, the article or device must be one that adds to the convenience or effectiveness of the main machinery, but is not essential. Speedometer in a motor car is an example of an accessory to a motor vehicle. The motor vehicle can be run without a speedometer; but for its convenience, a speedometer is helpful. A printing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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