9911796707
TMI Blog1996 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Uttar Pradesh Sales Tax Act, 1948. The relevant entry in the Schedule has been set out in the judgment of the High Court as under : "(1) Motor vehicles including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, mopeds, motorettes, motor omni-buses, motor vans, motor lorries, motor trucks, jeeps, station wagons and chassis of motor vehicles and bodies or tankers or motor caravans built or meant for mounting on chassis of motor vehicles, but excluding tractors whether on wheels or on tracts. (2) Components, parts and accessories of vehicles specified in sub-entry (1) above, including tyres and tubes, batteries and trailers adapted for use along with the said vehicles, other than such trailers as are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Kerala judgment. 5.The case came before the Allahabad High Court for revision under Section 11 of the U.P. Sales Tax Act. The High Court held that "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 accessory of motor vehicle. Although there is no direct evidence about the sale of the rubber flap in automobile market yet in view of its exclusive use it can be presumed that it is an item which is sold in the automobile market". In the case of State of Orissa v. Dunlop lndia Ltd. (1993) 90 STC 379 (Orissa), it has specifically been mentioned that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been brought on record rubber flap is a protective device. It is placed between the tube and the rim, possibly to save the tube from coming into direct contact with overheated rims on long drives. In the Central Excise and Tariff Act, flaps have not been treated as accessories of motor vehicles. Flaps are taxable under tariff item 40.12 under the heading solid or cushion tyres, interchangeable tyre treads and tyre flaps of rubber. That means the flaps will not come under the heading "parts and accessories" of motor vehicles in entry 87.05 in chapter 87 of that Act. It is well accepted that the entries in the Schedule to the Excise Act have been stated in the language of the market place and are to be understood as the market people und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts and accessories of vehicles specified in sub-entry (1)". The flap may be used as an adjunct to the tyre or an extra piece of rubber to give additional protection to the tubes. It may, at the highest, be an accessory of an item falling under sub-entry (2) of entry 43, but it cannot be treated as an accessory of the motor vehicle itself which falls in sub-entry (1). Even on the basis of facts as found, it cannot be said that the "tyre flaps" will fall within the description of "components, parts and accessories of vehicles specified in sub-entry (1)". 12.This distinction was pointed out in the case of Modi Rubber Ltd. v. State of Kerala (1991) 81 STC 225. In that case, the Kerala High Court had to deal with the following two entries : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er are accessories of spare parts of motor vehicles, coming under entry 138 of the First Schedule to the KGST Act." 14. In the instant case, entry 43 has been split up into two parts. The first part deals with motor vehicles, etc., and the second part deals with components, parts and accessories of vehicles mentioned in the first part. Tyres and tubes are included in the phrase "components, parts and accessories of vehicles". A protective cover like a rubber flap may be treated as an accessory of something which is an accessory of the motor vehicle. But that will not make the protective cover an accessory of the motor vehicle itself. 15. A question may arise whether the accessory of a tyre tube can be anything but accessory of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
