UNITED COPIEX(INDIA) LTD. vs COMMISSIONER OF SALES TAX

The Supreme Court examined whether rubber flaps manufactured by the appellant qualify as components under sub-entry (2) of Entry 43 of the Uttar Pradesh Sales Tax Act. The Court held that rubber flaps, used for supporting rubber tubes in motor vehicle tyres, are indeed accessories of motor vehicles and thus taxable under the specified entry. The Court upheld the decision of the High Court and the Tribunal, affirming the classification of rubber flaps for sales tax purposes.