Govinda Bhat, J.:— These two revision petitions referred under S. 23(1) of the Mysore Sales Tax Act, 1966 (hereinafter referred to as the Act) relate to the assessment years 1962-1963 and 1963-1964. The petitioner who is a manufacturer of seat covers for scooters, supplies scooter seat covers made on rexine cloth to Stan Luc Services, who are dealers in Vespa Scooters. The assessing authority has levied tax on the turnover of the seat covers at 7% under Serial Mo. 73 of II Schedule of the Act. The petitioner contended that the articles sold by him do not fall within serial No. 73 of the II Schedule of the Act but under Section 5(1) of the Act, under which the tax is charged at 2% of the turnover.
2. The question for decision is whether the scooter seat covers come within serial No. 73 of the II Schedule of the Act.
3. Serial No. 73 of the II Schedule reads thus:
“Articles (including rubber and other tyres and tubes and batteries) adapted for use as parts and accessories of motor vehicles not being such articles as are ordinarily also used for purposes other than as parts or accessories of motor vehicles.”
(Underlining (italics) is ours).
4. The word ‘adapt’ according to the Webster's International New Dictionary means ‘to alter so as to fit for new use’. From the language of Serial No. 73 of Second Schedule, it appears to us that the Legislature had in mind the case of articles which are ordinarily used for one purpose but by alteration made are used for a different purpose viz., as parts and accessories of motor vehicles, and it is to such articles that Serial No. 73 of II Schedule applies.
5. In the instant case, the seat covers are manufactured out of rexine cloth for the specific purpose of seat covers only. The seat covers are not altered to serve a new use. Therefore, it is clear that the articles manufactured and sold by the petitioner-assessee do not fall within Entry No. 73 of the Second Schedule of the Act. In that view the turnover should have been assessed at 2% under Section 5(1) of the Act. The tax will be computed for the two assessment, years at the rate provided under Section 5(1) for the relevant years.
6. No costs.