9911796707
TMI Blog1999 (11) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... period for which the rate was applied is from April 1, 1993 to December 31, 1993. According to the assessee, the rate is 6 per cent. Appeals before the Appellate Assistant Commissioner, Kollam, and before the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram (in short, "the Tribunal") did not yield any relief for the assessee. 3.. In support of the revision application, it is submitted that entry No. 86 of the First Schedule originally provided rate of tax at the rate of 15 per cent. The said entry, inter alia, related to "spare parts and accessories". Therefore, both categories of goods were covered under a common head. Subsequently, by S.R.O. No. 487 of 1993, "spare parts" were made taxable at the rate of 6 per cent. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Rate of tax Existing reduced (per cent) 17 Motor spare parts including spare parts for tractor. 15 6' Subsequently, S.R.O. No. 1728/93 was issued which superseded the aforesaid S.R.O. No. 487/93. Sl. No. 38 of the entry reads as follows: "Sl. No. Description of goods Rate of tax Existing reduced (per cent) 38 Motor vehicle spare parts and accessories excluding tyres, tubes, flaps and battery for petrol and diesel driven vehicles including tractor, bulldozer and power tiller. 15 6" 7.. The stand of the assessee that there was bona fide omission to include the word "accessory" is clearly without any foundation. It is for the Government to specify the rates. No material whatsoever has been placed before us to show that a different in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticular machines for which they may serve as aids. The same item may be an accessory of more than one kind of instrument." The meaning of "accessories" 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 any serve as aid or accessories. The "arc carbon" was held to be an accessory. 9.. In Black's Law Dictionary, Fifth Edition, at page 13 "accessory" has been defined as "anything which is joined to another thing as an ornament, or to render it more perfect, or which accompanies it, or is connected with it as an incident, or as subordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erroneous construction of previous legislation, cannot alter that previous legislation, but if there be any ambiguity in the earlier legislation, then the subsequent legislation may fix the proper interpretation which is to be put upon the earlier Act." (See Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 2 KB 403. The position was reiterated by the apex Court in Jogendra Nath Naskar v. Commissioner of Income-tax AIR 1969 SC 1089 and State of Bihar v. S.K. Roy AIR 1966 SC 1995. In the case at hand, there is absolutely no ambiguity in the concerned entries. The inevitable conclusion is that from April 1, 1993 to December 31, 1993 tax has to be levied at the rate of 15 per cent and thereafter 6 per cent in view of the subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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