R.L. Gulati, J.
1. This is a reference under Section 11(1) of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow, and relates to the assessment year 1962-63. The connected cases are also references relating to assessment years 1963-64 arid 1964-65.
2. The assessee, Lachman Singh, is a dealer in chaff-cutters and along with the chaff-cutters he sells oil-cans and steel files. During the three assessment years in question, a dispute arose between him and the sales tax department with regard to the taxability of the turnover of oil-cans and files. The assessee claimed that the turnover of oil-cans and files was exempt from tax as they were sold as accessories of chaff-cutters. The Sales Tax Officer did not accept this contention and treated these two articles as unclassified goods and taxed their turnover under Section 3. The assessee went up in appeal, but did not succeed. He then applied in revision and the revising authority has accepted the assessee's plea. The Commissioner is aggrieved and has brought these references. The following common question of law has been referred:
Whether on the facts and circumstances of this case, the oil-cans and steel files sold by the opposite party shall be entitled to exemption as accessories of chaff-cutters or would be liable to tax as an unclassified item.
3. Under Notification No. S.T. 911/X dated 31st March, 1956, the turnover of agricultural implements including chaff-cutters and their accessories have been exempted from tax. The question, therefore, is as to whether oil-cans and steel files are accessories of chaff-cutters. The revising authority has found that the assessee sells oil-cans and steel files only with the chaff-cutters and makes out a composite bill for the entire unit comprising of chaff-cutter, oil-can and steel file. Oil-cans and steel files are not separately sold. It is not disputed that oil-cans are used for oiling and lubricating a chaff-cutter and steel files are used for sharpening its blades. It appears to us that on these facts these articles can properly be said to be accessories of chaff-cutters.
4. The word 'accessory' has not been defined in the Act, nor it is a technical or a scientific term. In the New English Dictionary by W. A. Craig, the word 'accessory' when used in relation to a thing means 'something attributing in a subordinate degree to a general result or effect; an adjunct or accompaniment'. Now, an oil-can or a steel file may not be adjuncts but certainly they are accompaniments of a chaff-cutter. They contribute in a subordinate degree to a general result or effect of a chaff-cutter. Without them a chaff-cutter cannot work efficiently for a long time. We are thus satisfied that oil-cans and steel files are accessories of chaff-cutters and their turnover is exempt from tax under the aforesaid notification.
5. Before parting with the case, we might observe that the revising authority has relied upon Notification No. 3615/X-950(i)-58 dated 14th December, 1961. By that notification spare parts of the agricultural implements were also added to item No. 1 of List II of the notification of 31st March, 1956, which exempted from tax the agricultural implements and their accessories. Therefore the appropriate notification, in our opinion, is the one dated the 31st March, 1956.
6. We accordingly answer the question in the affirmative in favour of the assessee and against the department. The assessee is entitled to the costs which we assess at Rs. 100. There will be one set of costs only.