A K SWAMY Vs. STATE OF MYSORE

JUDGEMENT

(1.) These two revision petitions preferred under section 23(1) of the Mysore Sales Tax Act, 1957 (hereinafter referred to as the "Act") relate to the assessment years 1962-63 and 1963-64. The petitioner who is a manufacturer of seat covers for scooters, supplies scooter seat covers made on rexine cloth to Messrs Stan Lucas Services, who are dealers in Vespa Scooters. The assessing authority has levied tax on the turnover of the seat covers at 7 per cent. under serial No. 73 of the Second Schedule of the Act. The petitioner contended that the articles sold by him do not fall within serial No. 73 of the Second Schedule of the Act but under section 5(1) of the Act, under which the tax is charged at 2 per cent. of the turnover.

(2.) The question for decision is whether the scooter seat covers come within serial No. 73 of the Second Schedule of the Act. Serial No. 73 of the Second Schedule reads thus :

(3.) The word "adapt" according to the Webster's International New Dictionary means "to alter so as to fit for new use". From the language of serial No. 73 of the Second Schedule, it appears to us that the Legislature had in mind the case of articles which are ordinarily used for one purpose but by alteration made are used for a different purpose, viz., as parts and accessories of motor vehicles, and it is to such articles that serial No. 73 of the Second Schedule applies.