- (1.) Special leave granted.
(2.) In this case we have to decide whether "rubber flaps" manufactured by the appellant can be classified under sub-entry (2 of Entry 43 in the Schedule to the Uttar Pradesh Sales Tax Act, 1948 (15 of 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 predominantly used along with any other vehicles. "
(3.) The appellants are manufacturers of rubber flaps which are used for giving support to the rubber tubes used in the tyres of motor vehicles. The contention of the appellant is that such rubber flaps do not fall under any of the items specified in the Schedule and, therefore, they should be taxed asunclassified items for which the rate of tax is 8%. The Assessing Officer, however, taxed the turnover of the rubber flaps under sub-entry (2 of Entry 43 of the said Schedule, treating the rubber flaps to be an accessory of motor vehicles.;