- (1.) THIS is a revision petition against the order of the Deputy Commissioner, Sales Tax (Appeals), Jodhpur, dated 18. 3. 1963.
(2.) THE brief facts of the case are that the petitioner has been assessed tax at 7% on the sales of watch straps and wooden boxes worth Rs. 7,120/71 np. and the petitioner claims that sales rax be assessed at 4% on Rs. 1099/55 np. and 5% on Rs. 6051/16 np. as against ?% tax levied on them. The main contention of the petitioner is that watchstraps and wooden boxes are not the accessories of the watches. Hence the tax on these articles can not be levied at the rate of 7%. The Government Advocate has conceded that the wooden boxes are not the accessories of the watches but the watch-straps are definitely accessories of watches, because without watch-strap a wrist watch cannot be used. I have heard both the counsel for the parties and have gone through the entire record. The word "accessory" means "subsidiary, contributing, aiding" as mentioned in the Chambers 20th Century Dictionary. These straps are subsidiary to wrist watches. Therefore the turn over of these articles (watch-straps) has been rightly charged at the rate of 7%, but as regards wooden boxes they cannot be termed as accessories or subsidiary. Hence they are not liable to be charged at the rate of 7%. The revision is therefore accepted and the case is remanded to the Sales Tax Officer for fresh assessment in view of the observations made above. .;