Accessories, The term 'accessories ' is used in the schedule to describe goods which may have been manufactured for use as an aid or addition.
Accessories are not necessarily confined to particular machines for which they may serve as aids. The same item may be an accessory of more than one kind of instrument, Annapurna Carbon Industries Co. v. State of Andhra Pradesh, (1976) 2 SCC 273 (277): AIR 1976 SC 1418. (AP General Sales Tax Act, 1957, Sch. I, Entry 4)
An object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something of greater or primary importance which assists in operating or controlling or may serve as aid are accessories (AP General Sales Tax Act, 1957), Mehra Brothers v. Joint Commercial Officer, (1991) 1 SCC 514 (517).
Whether an article or part is an accessory cannot be decided with reference to its necessity to its effective use of the vehicle as a whole. General adaptability has may be relevant but may not by itself be conclusive. Take for instance stereo or airconditioner designed and manufactured for fitment in a motor car. It would not be absolutely necessary or generally adapted, but when they are fitted to the vehicle, undoubtedly it would add comfort or enjoyment in the use of the vehicle, Mehra Bros v. Joint Commercial Officer, AIR 1991 SC 1017 (1020): (1991) 1 SCC 514. [T.N. General Sales Tax Act (1 of 1959) s. 3 Sch. I, item 3]