MEHRA BROS. vs JOINT COMMERCIAL OFFICER, MADRAS

The Supreme Court held that car seat covers are considered accessories under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, as they enhance the convenience and comfort of using a motor vehicle. The Court established that the determination of an accessory does not solely depend on its necessity for the effective use of the vehicle but also on its general adaptability and availability in the automobile market. The appeals challenging the higher sales tax rate were dismissed, affirming the lower authorities' decisions.