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TMI Blog1991 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioners contend that pipes, pumps, etc., are articles having independent use and they are bought or sold for various uses and these articles referred in the Commissioner's clarification dated May 25, 1987, are not accessories to a "sprinkler", while the Revenue supports its attempt to rope in these articles under entry 20. Therefore, the question is whether those articles like pipes in common use, which can be and are used elsewhere, also would not be "accessories", just because, they are sold along with the sprinklers or by the dealer in sprinklers. It is quite likely that a person intending to have sprinklers installed in his garden or lawn, may purchase long pipes and other articles necessary to convey water to the sprinkler; such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... train; since the engine cannot move on without the railway line. The mechanism of a sprinkler has been explained in the case of Premier Irrigation Equipment Pvt. Ltd., referred to above (S.T.R.P. Nos. 6 and 7 of 1981 decided on 17th July, 1984Karnataka High Court). It is stated: "The operation of the water-sprinkler with which we are concerned has been explained in a note prepared by the Regional Manager of the assessee-company. That note has been produced before the taxing authorities and it reads: 'Water under pressure (from overhead tank, etc.) coming from pipes is connected to sprinkler. Water comes out through jet and hits the swing arm and pushes it away. This swing arm due to spin comes back and hits the body on which it is moun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting a definite and specific result." Sprinkler operates by the force of the water, which it spreads around. That is the purpose of installing a sprinkler. To add beauty or being elegance to the lawn or garden, if a particular sprinkler is installed with such aids, i.e., some special type of pipes or stands, they may fall within the concept of an accessory. On the question of "car seat covers", as to whether they are accessories of motor vehicles, before answering, the Supreme Court posed the question thus, in Mehra Bros. v. Joint Commercial Tax Officer (C.A. Nos. 1367 and 1368 of 1975, dated November 14, 1990) (Reported in [1991] 80 STC 233). The question, therefore, is "whether car seat covers are articles adapted generally as parts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seat covers were manufactured and sold as an automobile part in the regular course of business. Regarding this test, earlier, it was observed: "Another test may be whether a particular article or articles or parts, can be said to be available for sale in an automobile market or shops or places of manufacture; if the dealer says it to be available certainly such an article or part would be manufactured or kept for sale only as an accessory for the use in the motor vehicle. Of course, this may not also be a conclusive test but it is given only by way of illustration." "Arc carbon" is mainly used for production of powerful light used in projectors in cinemas and therefore it was held to be accessory required for use in "cinematographic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see whether he has been utilising the articles purchased by him as part of a "system". In the context of the sprinkler and having regard to its user and purposes, as an article of commerce, the test to be applied will be the one applied in Mehra Bros. case [1991] 80 STC 233 (SC) as to whether the articles are adapted generally as parts and accessories of the sprinkler. Initially writ petitions were filed immediately on the issuance of the circular by the Commissioner dated May 25, 1987. Though writ petitions were entertained, proceedings were not stayed. During the pendency of these writ petitions assessment orders have been made substantially applying the Commissioner's circular. As we are of the view that the circular does not reflec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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