M/S. UNITED COPIEX (INDIA) PVT. LTD. versus COMMISSIONER OF SALES TAX

Citation: [1996] 3 S.C.R. 826 · Decided: 25-03-1996 · Supreme Court of India · Bench: B.P. JEEVAN REDDY · Disposal: Appeal(s) allowed

Judgment (excerpt)

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MIS. UNITED COPIEX (INDIA) PVT. LTD. 
v. 
COMMISSIONER OF SALES TAX 
MARCH 25, 1996 
[B.P. JEEVAN REDDY AND SUHAS C. SEN, JJ.] 
U.P. Sales Tax Act, 1948 : Sections 3-A(a) to (e)-Schedu/e-Entry 
43( I) and (2)-lnteipretation of-'Rubber f!ap'-Used as a protective device 
between tube and rint-He/d being an accesso1y of an article falling under 
C sub-ent1y 2 it cannot be classified under sub-entry (I). 
The appellants are manufacturers of rubber flaps which are used for 
giving support to the rubber tubes used in the tyres of motor vehicles. 
Their turnover was taxed under sub-entry 2 of entry 43 of the Schedule to 
D the U.P. Sales Tax Act, 1948, treating them to be an accessory of the motor 
vehicles. The assessee unsuccessfully challenged the levy before the Appel· 
late Authority as well as the Tribunal. The High Court also upheld the view 
that the rubber flaps were taxable as accessory of motor vehicles. 
Jn appeal to this Court it was contended for the appellant that the 
E rubber flaps did not fall under any of the specific heads in the Schedule 
and therefore, the only way to tax them was by taking recourse to sub· 
clause (e) of Section 3A(l). 
F 
Allowing the appeal and setting aside the judgment of the High 
,.; 
Court, this Court 
HELD : 1. A flap being an accessory of an article falling under 
sub-entry (2) of Entry 43 cannot be classified as an accessory of an article 
falling in sub-entry (1). Entry 43 has been split up into two parts. The first 
part deals with motor vehicle etc. and the second part deals with com· 
G ponents, parts and accessories of vehicles mentioned in the first part. 
Tyres and tubes are included in the phrase 'components, parts and acces· 
sories of vehicles'. A protective cover like a rubber flap may be treated as 
an accessory of something which is an accessory of the motor vehicle. But 
that will not make the protective cover an accessory of the vehicle itself. 
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[831-G·H; 832-A] 
826 
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UNITED COPIEXv. COMMR. OFS.T.°[S.C.SEN,J.] 
PJJ.7 
2. 'Rubber Oap' can hardly be described as an accessory or a vehicle. A 
Meaning or 'accessory', Is a person or thing that aids subordinately; an 
adjunct; appurtenance; accompaniment. The 'robber Oap', which is used 
to protect the tubes of the tyres, is not an adjunct, appurtenance or 
accompaniment to a motor vehicle. At the highest, it can be said that it 
Increases the life of the tube by keeping it away from direct contact with 
B 
the rim 'of a wheel. Sub·entry (1) does not include tyres and tubes or any 
other components, part or acces.Sory within the description of 'motor 
vehicles'. Tyres and tubes have been specifically and separately in sub· 
entry (2) alongwith 'components, parts and accessories of .-ehicles 
specified in sub-entry (1)'. The Oap may be used as an adjunct to the tyre 
or an extra piece or robber to give additional protection to the tubes. It C 
may be an accessory of an item falling under sub-entry (2) of Entry 43, but 
it cannot be treated as an accessory of the motor' vehicle itself which falls 
in sub-entry (1). [830-C-F] 
· · · 
( 
Modi Rubber Ltd. v. State of Kera/a Govt., (1991) 81 STC 225 and 
State of Orissa v. Dunlop India Ltd., (1993) 91 STC 379, referred to. 
D 
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 4821 of 
1996 Etc. 
From the Judgment and Order dated 18.1.94 of the Allahabad High E 
Court in S.T.R. No. 1878 of 1993. 
Harish N. Salve and Kailash Vasdev for the Appellant. 
D.V. Sehgal and R.B_. Misra for the Respondent. 
The .Judgment of the Court was delivered by 
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SEN, J. Special leave granted. 
In this case we have to decide whether 'robber flaps' manufactured 
by the appellant can be classified under sub-entry (2) of Entry 43 in the G 
Schedule to the Uttar Pradesh Sales Tax Act, 1948. The relevant Entry in 
the Schedule has been set out in the judgment of the High Court as under: 
"(l) 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 H 
828 
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SUPREME COURT REPORTS 
[1996] 3 S.C.R. 
trucks, jeeps, station wagons and chassis of motor vehicles and 
bodies or tankers or motor caravans built or meant for mounting 
on cha<sis 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 lubes, batteries and

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