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TMI Blog2011 (6) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... rely falls under entry 43/Part D of the First Schedule and shall be subjected to tax at eight per cent and not at 12 per cent and the order passed by the Joint Commissioner taxing at 12 per cent under entry 11/Part E of the First Schedule is set aside and the order of the Appellate Assistant Commissioner is restored. Accordingly, the above appeal is allowed. - Tax Case (Appeal) No. 1032 of 2006 - - - Dated:- 10-6-2011 - MRS. CHITRA VENKATARAMAN AND JANARTHANARAJA P.P.S.JJ. V. Sundareswaran for the appellant R. Sivaraman, Special Government Pleader (Taxes), for the respondent ORDER The assessee is on appeal as against the order of the Joint Commissioner, Chennai, in Ref. No. M2/MM2/18440/98 (SMR No. II/792/98) dated Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Assistant Commissioner. Aggrieved by the said order, the assessee filed present appeal. The learned counsel appearing for the appellant/assessee submitted that the order passed by the Joint Commissioner is not in accordance with law and also wrong in setting aside the order of the Appellate Assistant Commissioner and restoring the order of the assessing officer. He further submitted that the Joint Commissioner is wrong in holding that the automobile glasses fall under item 11(I)/Part E of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and the Joint Commissioner ought to have considered that the goods sold were only used as automobile spare parts and therefore, the same should be assessed only at eight per cent an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies) all varieties of trailers by whatever name known (other than trailers of tractors). (ii) Parts and accessories of motor vehicles and trailers including bulbs, fare meters but excluding batteries. and entry 11 of Part E of the First Schedule reads as follows: 11. Glass and glassware, all sorts (other than those specified elsewhere in this Schedule) including (i) Flat glass, including sheet glass, wired glass are rolled whether in the form of plate glass, figured glass or in any other form, coloured glass, cooler glass, toughened glass, laminated safety glass, tinted glass; (ii) Laboratory glassware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectiveness in the use of the car as a whole is not a correct test. In our view the correct test would be whether the article or articles in question would be an adjunct or an accompaniment or an addition for the convenient use of another part of the vehicle or adds to the beauty, elegance or comfort for the use of the motor vehicle or a supplementary or secondary to the main or primary importance. Whether an article or part is an accessory cannot be decided with reference to its necessity to its effective use of the vehicle as a whole. General adaptability may be relevant but may not by itself be conclusive. Take for instance a stereo or air-conditioner designed and manufactured for fitment in a motor car. It would not be absolutely necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Allahabad High Court also has not laid down the test correctly. Considering the above principles, as the assessee deals with automobile accessories and they purchased only automobile glasses and sold them in the State of Tamil Nadu and as there is no dispute regarding the same, we, therefore, hold that the purchase of automobile glasses squarely falls under entry 43/Part D of the First Schedule and shall be subjected to tax at eight per cent and not at 12 per cent and the order passed by the Joint Commissioner taxing at 12 per cent under entry 11/Part E of the First Schedule is set aside and the order of the Appellate Assistant Commissioner is restored. Accordingly, the above appeal is allowed. No costs. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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