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TMI Blog1992 (9) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... gust 31, 1979. The audit, relying on the judgment of the Madhya Pradesh High Court in Agrawal Tyre Stores v. Commissioner of Sales Tax [1979] 43 STC 425 pointed out that the first sale of tread rubber has to be taxed at 12 per cent under entry 41 of the First Schedule. In view of the audit objections, the Deputy Commercial Tax Officer taxed the turnover at 12 per cent. Dissatisfied by the said order of the Deputy Commercial Tax Officer dated April 27, 1981, the assessee filed an appeal before the Deputy Commissioner (Commercial Taxes), Appeals, Guntur who took the view that the original order of assessment assessing the tax at 6 per cent, under entry 101 of the First Schedule, was in order and in that view of the matter he set aside the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge. (ii) plates, sheets and strips unhardened, whether vulcanised or not and whether combined with any textile material or otherwise. (iii) unhardened vulcanised rubber used for piping and tubing. (iv) transmission, conveyor or elevator belts or belting material of vulcanised rubber, whether combined with any textile material or otherwise." It may be observed that as the meaning of the entries can be determined satisfactorily in the light of the entries themselves considering them in the context in which they occur, let us now analyse these entries. It may be noted that entry 15 deals with tyres and tubes and accessories used therewith made of rubber or other material other than those specifically mentioned elsewhere. Under this en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were manufactured for use as an aid or addition. In Mehra Bros. v. Joint Commercial Tax Officer [1991] 80 STC 233 the Supreme Court considered the meaning of the expression "accessories" in entry 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. His Lordship Justice K. Ramaswamy explained the meaning of the said expression as an object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something of greater or primary importance which assists in operating or controlling or serves as aid or accessories. In Jaiswal Sons v. Commissioner of Commercial Taxes [1992] 86 STC 416 a Division Bench of this Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment relied upon by the audit in Agrawal Tyre Stores v. Commissioner of Sales Tax [1979] 43 STC 425 (MP) and also by the Deputy Commercial Tax Officer shows that tread rubber is a rubber product. In that case the question was whether rubber used for retreading of tyres was covered by entry 36 of Part II of Second Schedule of the Madhya Pradesh General Sales Tax Act, 1956. The Division Bench of the Madhya Pradesh High Court interpreted the expression "other articles made of rubber" and held that that expression would take in all kinds of articles of rubber, be they raw material or finished goods and that rubber used for retreading of the old tyres falls within the meaning of entry 36. As entry 36 in the Madhya Pradesh General Sales Tax Act i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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