MEHRA BROTHERS Vs. JOINT COMMERCIAL OFFICER MADRAS

JUDGEMENT

(1.) These appeals under Art. 136 arise against separate judgments dated October 15, 1974 and March 3 1, 1975 in Writ Petition Nos. 2106 of 1973 and 716 of 1974 respectively by a Division Bench of the madras High Court. dismissing the writ petitions. The appellant is a registered dealer under Tamil Nadu General Sales Tax Act 1 of 1959 (for short 'the Act). The appeals relate to the assessment years 1971-72 and 1972 -73. The appellant has been carrying on business in the manufacture and sale of Auto seat covers, upholstery materials etc.,in leather, plastics cloth and other materials. For the year 1971-72 his total turnover was Rs. 3,67,898.21 and the taxable turnover was Rs. 2,61,812.74. Similarly for the year 1972-73 his total turnover was Rs. 2,92,588.74 and taxable turnover at Rs. 1,31,650.05. He claimed car seat covers manufactured and supplied by him to the customers to be chargeable to sales tax at 31/2 per cent. The assessing autohrities levied sales tax under S. 3(3) read with Item 3 of Schedule Ist of the Act at 13 percent and taxed accordingly. This was upheld on appeal; by the Asstt. Commissioner; on a further revision by the Appellate Tribunal and also by the High Court in the writ petitions. Assailing the legality thereof these appeals have been filed. Item 3 of Schedule Ist reads thus:

(2.) The question,therefore,is whether car seat covers are articles adapted generally as parts and accessories of the motor vehicle. In Webster Comprehensive Dictionary International Vol. 1 the word 'accessory' has been defined as a thing that aids subordinately; an adjunct; appurtenance; accompaniment such items of apparel as complete an outfit, (2) aiding the principle design, or assisting subordinately the chief agent and (3) Contributory; supplemental; additional. This definition was approved by this Court in Annpurna Carbon Industries Company v. State of Andhra Pradesh (1976) 37 STC 378 at 381; AIR 1976 SC 1418; at p. 1421 of AIR; while examining the question whether "arc carbon" is an'accessory'to cinema projectors or other cinematographic equipment under item 4 of Ist Schedule to Andhra Pradesh General Sales Tax Act, 1957 and laid the rule thus:

(3.) In Black's Law Dictionary, Fifth Edition at p. 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 subordinate to it, or which belongs to or with it, adjunct or accompaniment, A thing of subordinate importance. Aiding or contributing in secondary way of assisting in or contributing to as a subordinate."