9911796707
TMI Blog1994 (1) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1988-89 arising out of assessment for U. P. Sales Tax. In the case of M/s. United Copiex (India) Pvt. Ltd., the revisions are directed against another order of the same date by which the Sales Tax Tribunal, Ghaziabad dismissed the dealer's Second Appeals pertaining to U. P. Sales Tax assessment for the assessment years 1987-88 and 1988-89. 3. I have heard the learned Counsel for the revisionists and the learned Standing Counsel. 4. The revisionists are manufacturers of rubber flaps which are used for giving support to the rubber tubes used in the tyres of heavy motor vehicles. The contention of the revisionist was that such rubber flaps do not fall under any of the items specified in the Schedule and therefore, they should be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the assessment of the turnover of rubber flaps as an accessory of motor vehicle. 6. The nature of the product and its use as a support for tubes placed in the rubber tyres of heavy motor vehicles is not disputed by either side. The learned Counsel for the revisionists contended that the rubber flaps manufactured by the two revisionists is neither a tyre nor a tube. It is rubber product and since no specific item in the Schedule covers a rubber product like this, it should be taxed as an unclassified item. Entry 43 reproduced above deals with the motor vehicles and the components, parts and accessories thereof including tyres, tubes, batteries. Sub-clause (2) of Item 43 shows that all types of accessories of automobiles which can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at case, also manufactured rubber flaps and the question was whether the sales thereof were taxable under Item 39 as sale of rubber product or under Item 138 as an accessory of a motor vehicle. It was held that in view of the two entries the rubber flaps was taxable as a rubber product under Entry No. 39. There can be no doubt that a tubber flap is a rubber product. The rubber flap was not specifically mentioned in any other entry of the Schedule under Kerala Sales Tax Act. Therefore, there was no scope for any serious dispute that the rubber flap would have appropriately fallen only under Item No. 39. There is no such item which covers rubber products in the Schedule to the U. P. Sales Tax Act and, therefore, this judgment of the Kerala Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on the business of sale of auto seat covers upholstery, etc., in leather, plastic, cloth and other materials. The question was whether car seat covers and upholstery fell within the category of accessories of motor vehicles, The Hon'ble Supreme Court held that car seat covers and upholstery are accessories of motor vehicle taxable as such under the Tamil Nadu General Sales Tax Act. The Hon'ble Supreme Court while explaining the relevant criteria in determining whether a particular articles is an accessory of motor vehicle or not observed as below :- Having given our anxious consideration, with respect, we are of the considered view that the test laid down by the Karnataka High Court that the accessories as a part must contrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e test that each accessory must add to the convenience or effectiveness of the use of the car as a whole is given acceptance many a part in the motor car by this process would fall outside the ambit of accessories to the motor car. That would not appear to be the intention of the legislature. 10. Viewed in the light of the observations of the Hon'ble Supreme Court and in the face of the undisputed fact that the article in question is used for the protection and support of rubber tubes in the wheels of heavy automobiles there seems to be no escape from the conclusion that the rubber flap has to be treated as an accessory of motor vehicle. Although there is no direct evidence about the sale of the rubber flap in automobile market yet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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