The judgment of the court was delivered by

GULATI, J. - The Additional Judge (Revisions) Sales Tax, Agra, has solicited the opinion of this court on the following two questions :-

"1. Whether rexine covers manufactured by the assessee being used only to protect the saddle seat can be called cycle parts or accessories to cycles and taxed at 5 per cent. during 1963-64 under Notification No. ST-1363/X-1045(19)/60 dated 5th April, 1961 ?

2. If not and they are only accessories to cycle parts, whether even accessories to cycle parts can be taxed at 5 per cent. under item No. 34 of the said notification ?"

The assessee, M/s. Free India Cycle Industries, is a dealer in cycles and cycle goods which it purchases locally or imports from outside Uttar Pradesh. In respect of the assessment year 1963-64, it was assessed to sales tax on the turnover of imported cycle goods as well as on the turnover of rexine saddle covers and pads manufactured by it at the rate of 5 per cent.

The assessee's contention that a rexine cover is neither a part nor an accessory cycle and cycle rickshaw, but is an unclassified item, was not accepted either by the Sales Tax Officer or the Judge (Appeals). Its