GULATI, J. - (1.) THE Additional Judge (Revisions) Sales Tax, Agra, has solicited the opinion of this court on the following two questions :- "1. Whether rexine covers manufactured by the assessee being used only to protect the saddle seat can be called cycle parts or accessories to cycles and taxed at 5 per cent. during 1963-64 under Notification No. ST-1363/X-1045(19)/60 dated 5th April, 1961 ? 2. If not and they are only accessories to cycle parts, whether even accessories to cycle parts can be taxed at 5 per cent. under item No. 34 of the said notification ?"
(2.) THE assessee, M/s. Free India Cycle Industries, is a dealer in cycles and cycle goods which it purchases locally or imports from outside Uttar Pradesh. In respect of the assessment year 1963-64, it was assessed to sales tax on the turnover of imported cycle goods as well as on the turnover of rexine saddle covers and pads manufactured by it at the rate of 5 per cent. The assessee's contention that a rexine cover is neither a part nor an accessory cycle and cycle rickshaw, but is an unclassified item, was not accepted either by the Sales Tax Officer or the Judge (Appeals). Its contention, however, was accepted by the Judge (Revisions) who held that rexine covers would not fall within item No. 34 of the Notification No. ST-1363/X-1045(19)/60 dated 5th April, 1961, as modified by a subsequent notification of 13th May, 1963, issued under section 3-A of the U.P. Sales Tax Act. The relevant entry in the notification reads as under : "Bicycles, tricycles, cycle rickshaws and perambulators and parts and accessories thereof other than tyres and tubes."
(3.) THERE appeared to have been some dispute the Judge (Revisions) as to the interpretation of this entry. On behalf of the assessee, it was contended that parts and accessories contemplated by the entry were the parts and accessories of bicycles, tricycles, cycle rickshaws and perambulators and not accessories of the parts of those vehicles. On the other hand, the contention of the department was that even the accessories of parts of bicycles, tricycles, cycle rickshaws and perambulators would be covered by the entry. The Judge (Revisions) accepted the assessee's contention. At the instance of the Commissioner of Sales Tax, the Judge (Revisions) has submitted the statement of the case under section 11(3) of the Act. From a perusal of the relevant entry it does appear that the interpretation placed upon it by the Judge (Revisions) is correct. The phrase "parts and accessories" qualifies the words "bicycles, tricycles" etc. It does not qualify the words "parts or accessories". This means that when the entry speaks of "parts and accessories" it refers to parts and accessories of the vehicles. The entry, in our opinion, does not include the accessories, if any, of the individual parts or accessories of the vehicle.;