CHOUDHRY BROS Vs. STATE OF A P

JUDGEMENT

(1.) THESE three tax revision cases raise common questions of law under the A. P. General Sales Tax Act (Act 6 of 1957 ). They arose in the following circumstances : The assessee in all the revisions is M/s. Choudhry Bros. In the assessment year 1969-70 the disputed turnover is Rs. 83,912. 30, for the assessment year 1970-71 the disputed turnover is Rs. 1,53,626. 39, and for the assessment year 1971-72 the turnover is Rs. 2,23,410. These turnovers relate to the sales of "fare meters". The Deputy Commissioner of Commercial Taxes, Hyderabad, in exercise of his power under section 20 (2) of the Act revised the rate of tax from 3 per cent. to 10 per cent. , holding that "fare meters" fall under the expression of "accessories of auto-rickshaws". The order of the Deputy Commissioner was unsucessfully challenged by the assessee before the Sales Tax Appellate Tribunal in three appeals. The two appeals, T. A. Nos. 197 and 288 of 1975, were dismissed on 26th September, 1975, and T. A. No. 289 of 1975 was dismissed on 29th October, 1975. The Appellate Tribunal agreed with the view of the Deputy Commissioner that fare meters are accessories of auto-rickshaws. The question at issue is the same which was debated before those authorities. Whether fare meters fall under entry 1 of Schedule I of the A. P. G. S. T. Act (6 of 1957) and whether fare meters are accessories of motor vehicles ? Entry 1 describes the goods as under :

(2.) THE term "accessories" occurring in item 4 of the Act came to be considered by the Supreme Court in the case of A. C. Industries v. State of A. P. ([1976] 37 S. T. C. 378 at 381-382 (S. C.); A. I. R. 1976 S. C. 1418 at 1421) Beg, J. , held the meaning of the term as under :

(3.) HAVING regard to the intention of the framers of entry No. 1 and in view of the discussion above, we hold fare meters are the accessories of the motors and auto-rickshaws. The tax revision cases therefore merit dismissal and, accordingly, they are dismissed with costs. Advocate's fee Rs. 250 in each. Petitions dismissed.