UNION TRADERS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) ALL the above Writ Petitions have been filed by the same assessee but in relation to different asst. yr. 1969-70, 1970-71 and 1971-72. For all the said assessment years, the petitioners has been assessed on their sales of car seat covers at the rate of 13 per cent treating the sales as coming under item 3 of the First Schedule to the Tamil Nadu General ST Act, 1959. The assessee had contended before the assessing authority that the rate of tax on sales of car seat covers should be at 3/1/2 multi-point and not at the rate of 13 per cent single point. According to the petitioner, the car seat covers cannot be treated as automobile accessories and brought in for charge under item 38 of the First Schedule to the Tamil Nadu General ST Act. The assessing Officer, however, rejected the said contention. The petitioner thereafter filed appeals and two of the appeals relating to the asst. yr. 1969-70 and 1971-72 have been disposed of by the AAC holding that the car seat covers are liable to be taxed a automobile accessories. The petitioner has thereafter filed appeals to the Tribunal in relation to those assessment years. As regards the assessment for 1970-71 the appeal before the Appellate Authority is still pending.

(2.) THE common point that has been urged in relation to the assessments for all the three years is that car seat covers cannot be assessed at a higher rate of tax, treating them as accessories of automobiles. So far as this question is concerned it is seen that the point is covered by the decision of this Court in Khetty Traders vs. State of Madras and State of madras vs. Meerakasim Carnatic Seat Co. In view of the said decisions it is not possible to accept the contention of the petitioner that car seat covers are not accessories of cars and therefore it should not be assessed at a higher rate of tax. Following the said decision we hod that the car seat covers sold by the petitioner during the assessment years in question are taxable at the rate of 13 per cent.