1. We agree with the Tribunal that upholstery items like seat covers are automobile accessories. It may be that such items are strictly not necessary for running the vehicle.
2. But, in our opinion, that is not the only test. It is certainly an accompaniment to the seat of the car but unessential for the running of the car. Once the canvass cloth has been converted into seat covers, it becomes an auto-part or accessory. On that view, the tax case is dismissed.
3. Petition dismissed.