Judgment :- Sukumaran, J. The writ petition challenges the notification Ext.' P2 issued by the Government invoking the powers under S.59A of the Kerala General Sales tax Act by which rubber flaps were treated as an item coming under entry 138 of the first schedule as it stood prior to the amendment of that schedule on 30-6-1987. This entry reads as follows: After the amendment effective from 1-7-1987, the same entry continued and has been renumbered as Entry 125. The Government order reads: "Government have examined the matter in detail By virtue of the powers conferred on it under S.59A of the Kerala General Sales tax Act, 1963 Government hereby clarify that Rubber Flaps would come under Entry 138 of the first schedule upto 30-6-1987 and under Entry 125 of the first schedule of the Kerala General Sales Tax Act with effect from 1-7-1987 taxable at 15% at the point of first sale in the State". 2. The question for consideration is whether rubber flaps could be treated as accessories of motor vehicles. According to the Government, rubber mattings when used as accessories of motor vehicles, motor vessels etc., would come under Entry 138 of the First Schedule up to 30-6-1987 and under Entry 125 with effect from 1-7-1987, answering the description of accessories of motor vehicles. 3. It is unnecessary to consider that question in greater detail, in the light of the decision of the Division Bench of this Court, rendered in T.R.C. Nos. 182 and 183 of 1989. There was a comparative evaluation of Entry 138 with that of Entry 39, which mads: "Rubber products other than those products specifically mentioned in the schedule". The Division Bench adverted to the contention advanced by the learned Government Pleader that the rubber flaps would be accessories of the spare parts of motor vehicles specified in Entry 138. The contention was repelled by the Division Bench of this Court, observing: "We are of the view that Entry 138 refers to motor vehicles, motor vessels, motor engines etc., and spare parts and accessories thereof, which means spare parts of motor vehicles, motor vessels, motor engines etc. The words "accessories thereof in entry 138 of the First Schedule have reference to motor vehicles, motor engines etc., and not the 'spare parts' immediately preceding the words occurring in the Entry" The Court set aside the order of the Appellate Tribunal. The words "accessories thereof in entry 138 of the First Schedule have reference to motor vehicles, motor engines etc., and not the 'spare parts' immediately preceding the words occurring in the Entry" The Court set aside the order of the Appellate Tribunal. We are in agreement with the above view. Consequently, the clarification Ext.P2 has to be held as totally unsustainable. We accordingly quash that notification. We hold that rubber flaps would not come under Entry 138 as declared in Ext.P2 order. The Original Petition is allowed.