Judgment :- K.S. Radhakrishnan, J. Whether “fridge stand” is an item of goods coming under entries to serial number 6 of the V Schedule to the Kerala General Salestax Act, 1963, is the question that is posed for consideration in these cases. 2. M.F.A.No.1356 of 2002 is an appeal filed under Section 40 of the Kerala General Salestax Act challenging the clarificatory order dated 2.8.2002 issued by the Commissioner of Commercial Taxes holding that fridge stand is an accessory of refrigerator and the rate applicable to the “fridge stand” is the rate applicable to refrigerator under entry 6th of V Schedule to the Kerala General Salestax Act, 1963. 3. W.P.C.No.18130 of 2003 is a writ petition filed challenging the above clarificatory order dated 2.8.2002 and Ext.P2 notice dated 28.4.2003 issued under Section 19 of the Act proposing to reopen the assessment and also Ext.P4 assessment order applying the clarificatory order and making fridge stand as an accessory of refrigerator and applying the rate of tax applicable under entry 6 of V Schedule to the Act. 4. Petitioners are registered dealers under the Kerala General Sales Tax Act, 1963 and are carrying on various business including sale of fridge stand. For the year 1998-1999 first petitioner in W.P.C.No.18130 of 2003 has filed return in Form 9 showing total and taxable turnover of Rs.12,37,75,520/- and Rs.74,102/- respectively and claimed exemption on the balance turnover being second sales of goods coming under the First Schedule to the Kerala General Salestax Act. Final assessment for the year was completed by the first respondent granting exemption on Rs.38,31,101/- being second sales of fridge stand as accessories of refrigerator. Later first respondent issued notice under Section 19 of the Act alleging that fridge stand is taxable at the rate applicable to refrigerator under entry 6 of the Fifth Schedule to the Kerala General Salestax Act based on the clarification issued by the second respondent under Section 59A of the Act. Second petitioner submitted return in Form No.9 showing total and taxable turnover of Rs.25, 39,938/- out of which Rs.1,34,480/- represents taxable turnover of refrigerator stands. First respondent has proposed to levy tax at 16% on the turnover stating that refrigerator stand would come under the entry “refrigerator” and its spare parts and components under item 6 of the Fifth Schedule to the Act based on the clarification issued by the second respondent. First respondent has proposed to levy tax at 16% on the turnover stating that refrigerator stand would come under the entry “refrigerator” and its spare parts and components under item 6 of the Fifth Schedule to the Act based on the clarification issued by the second respondent. Second petitioner filed objections stating that as per the decision of this court in Marykutty Joseph v. State of Kerala (1996) 102 STC 79) refrigerator stand is an accessory of refrigerator and taxable only at multi point during the year. Further it is pointed out, in view of the decision the entry refrigerator or components or spare parts will not include its accessory and hence refrigerator stand is only an accessory of refrigerator and not its spare parts or component and is taxable under entry 177 of the First Schedule to the Act taxable at 8%. 5. Counsel appearing for the petitioner Sri. C.K. Thanu Pillai submitted that the respondents have committed an error in not applying the decision of this court in Marykutty Joseph’s case supra (1996) 102 STC 79). Counsel submitted that in the above case it was specifically held that refrigerator stand is an accessory of refrigerator and taxable only at multi point during the year 1989-90 when refrigerator was taxable at 15% under entries to serial number 157 of I Schedule to the Act. Counsel submitted that fridge stand is an accessory of refrigerator and tax was levied on fridge stand as accessories of refrigerator under entry 118 of first schedule. The entry shown as spare parts and accessories of refrigerators, water coolers, air conditioning parts and machines are taxable at 20%. But the entry was omitted and components and spare parts of refrigerator are included under entry 6 of V Schedule to the Act. However accessories are not included under that entry. The action of the respondent according to counsel, in classifying fridge stand under entry 6 is illegal. Counsel referred to several judicial decisions explaining the meaning of expressions “accessories, spare parts and components” and the classification of fridge stand as accessory of fridge. Counsel submitted that there is complete misreading of the entry by the respondents. 6. Learned Government Pleader appearing for the State on the other hand contended that there is no illegality in the clarification issued by the Commissioner. Counsel submitted that there is complete misreading of the entry by the respondents. 6. Learned Government Pleader appearing for the State on the other hand contended that there is no illegality in the clarification issued by the Commissioner. Counsel submitted that fridge stand is an addition for the genuine use of fridge which should be deemed as an accessory of fridge. Further it is pointed out that by applying the user theory it is an ancessory of the refrigerator and the rate applicable is the rate mentioned in entry 6 of the Act. 7. We find it difficult to accept the reasoning given in the clarification issued by the Commissioner. In Marykutty Joseph’s case this court held that fridge stand and T.V. Stand are accessories of two items, that is, fridge and T.V. therefore with regard to the assessment year 1989-90 the relevant entries in the Kerala General Salestax Act were entries 145 and 157 of the First Schedule to the Act. Entry out of the V Schedule however reads as follows: Refrigerator, water coolers, air conditioning plants, air coolers, room coolers, machine components and spare parts thereof, taxable at the point of first sale in the State. During the year 1989-90 items of goods which did not fall under entry in any of the Schedule to the Act were taxable at 5% at all points of sale in the State as provided in Section 5(1)(ii) of the Act. In Marykutty Joseph’s case, this court confirmed levy of tax at 5% on the second sale of refrigerator stand holding it as accessory of refrigerator taxable at multi point outside the Schedule to the Act and was not coming under the entries to 145 or under entry 157 of the First Schedule to the Act which were taxable only at the point of first sale. Further a specific entry as serial number 118 for “accessory of refrigerator” was made from 1.4.1992 taxable at 20% on the first sale in the State and this entry was omitted from 1.4.1997. Thereafter there is no specific entry for “accessories” of refrigerator in the various Schedules to the Kerala General Salestax Act. Entry 6 of V Schedule continues to be for “refrigerator and its spare parts and components” only and “accessory of refrigerator” was not included in it. Thereafter there is no specific entry for “accessories” of refrigerator in the various Schedules to the Kerala General Salestax Act. Entry 6 of V Schedule continues to be for “refrigerator and its spare parts and components” only and “accessory of refrigerator” was not included in it. The word “refrigerator” was shifted from the first schedule from 1.4.1992 to the V Schedule and then to the VI Schedule from 1.4.1993 and again to V Schedule from 1.4.1997. When the specific entry for “accessory of refrigerator” in serial number 118 of the I Schedule to the Act was omitted from 1.4.1987 and when the same is not included in any other entry to the Schedules the said item can be included only in the residuary entry to the I Schedule in serial number 156 till 31.12.1999 taxable at 10% and thereafter under entries to serial number 177 taxable at 8% from 1.1.2000. 8. Looking at entry 6 of the V Schedule it is clear that the word “accessory” is omitted. Both the expressions “components” and spare parts should have some nexus to the items referred to in the entry. In Mehra Brothers v. Joint Commercial Tax Officer (1991 (80) STC 233) the apex court held as follows: “An “accessory” is an object or device that is not essential in itself for the operation of that to which it is an accessory, but at the same time, adds to its beauty or convenience or effectiveness, or is supplementary or secondary to something of greater or primary importance.” The expression “component” is also defined by this court in Paul Lazar v. State of Kerala (1977) 40 STC 437) which is as follows: “A component part has to be an identifiable object. It is not sufficient if the article has been used as a material or a constituent in the manufacture of the final product, like, for example steel is used in the manufacture of transformers, motor vehicles, electric fans and the like or wood is used in construction of boats, etc. These are raw materials used in the construction of such goods. They are not component parts in the sense that steering wheels are to a vehicle or fan-blades are to a fan. Steering wheels and fan-blades are identifiable as component pars and are so understood in common parlance. These are raw materials used in the construction of such goods. They are not component parts in the sense that steering wheels are to a vehicle or fan-blades are to a fan. Steering wheels and fan-blades are identifiable as component pars and are so understood in common parlance. In order to be regarded as a component part the article so used must have a commercial identity as a distinguishable part of the whole.” We may also refer to the expression “spare parts” which has been given the meaning in V. Govindarajan & Brother v. State of Pondicherry (1977) 40 STC 169), which reads as follows: “An extra part of a vehicle or machine kept ready for use in emergency or replacement”. Therefore, the essential thing is, it must be part of the machine or apparatus, as the case may be.” Above mentioned decisions would clearly indicate that “accessory” is not a component, nor “spare part” or any of the items mentioned in entry 6 of V Schedule. Commissioner is therefore not justified in holding that fridge stand is an “accessory” which falls under serial No.6 of V Schedule of the Kerala Sales tax Act. 9. We are therefore inclined to quash Ext.P3 order in O.P.No.18130 of 2003 passed by the Commissioner of Commercial Taxes and hold that fridge stand will fall only under the general category in the residuary entry in serial number 156 of the Ist Schedule to the Act. Fresh assessment orders would be passed by the assessing officer concerned in all these cases based on this declaration.