ORDER : 1. These appeals are directed against the judgment and order passed by the High Court of Judicature at Allahabad in Sales Tax Revision Nos. 1714 and 1715 of 1990, dated 14.2.2003. By the impugned judgment and order, the High Court has come to the conclusion that the transformers purchased by the Respondent-dealer would be eligible for concessional rate of tax for the assessment years in question and dismissed the revision petitions filed by the Revenue. The Respondent is a public limited company incorporated under the Companies Act, 1956 engaged in the business of manufacture and sale of Urea Fertilizer. It is a registered dealer under the U.P. Trade Tax Act, 1948 (for short the U.P. Act) and the Central Sales Tax Act, 1958 (for short the Act). 2. The Respondent-Assessee being a manufacturer was entitled to the benefit provided under Section 4B of the U.P. Act on the purchase of materials required for the use in the manufacture of goods. The Respondent-Assessee had filed Form No. 18 as required under Rule 25(2) of the U.P. Trade Tax Rules (for short the Rules) for grant of certificate of recognition to purchase raw-material, fertilizers and component parts at the concessional rate of tax. The authority after considering the said application had issued the recognition certificate in Form No. 19 as envisaged under the Act and Rules, dated 4.11.1977. 3. The Assessee apart from other raw materials had purchased spare valves, cable, pump and transformer at concessional rate of tax for use in the manufacture of its final product, namely urea fertilizer. 4. The assessing authority issued two notices under Section 3B of the U.P. Act for assessment years 1979-80 and 1980-81, stating that the purchase of transformer at concessional rate of tax is not covered under the exempted items stipulated in the Recognition Certificate. The Assessee submitted a reply to the aforesaid notice stating that the purchase of transformer was covered under accessories and component parts as envisaged in the Recognition Certificate. The reply of the Assessee was rejected by the assessing authority and consequently tax and the penalty was leveled against the Assessee. 5. Being aggrieved by the said order passed by the assessing authority, the Assessee had carried the matter in an appeal before the First Appellate Authority. The reply of the Assessee was rejected by the assessing authority and consequently tax and the penalty was leveled against the Assessee. 5. Being aggrieved by the said order passed by the assessing authority, the Assessee had carried the matter in an appeal before the First Appellate Authority. The First Appellate Authority while rejecting the appeal filed by the Assessee had confirmed the orders of assessments passed by the assessing authority. 6. Aggrieved by the same, the Assessee approached the Sale Tax Tribunal against the orders of the First Appellate Authority. The Tribunal has come to the conclusion that the transformer purchased by the Assessee is essential for effective functioning of the machinery used for the purpose of manufacture of urea fertilizer and therefore, is covered under the category accessories and component parts as envisaged under the Recognition Certificate and accordingly, set aside the orders of assessment for the assessment years 1979-80 and 1980-81 insofar as the levy of sales tax on the purchase of the transformer is concerned by order dated 16.8.1989. 7. Being aggrieved by the orders so passed, the Revenue had carried the matter by way of tax revision before the High Court. The High Court has reached the conclusion that transformer is covered under the items mentioned in the Recognition Certificate as accessories and therefore is an eligible commodity to be granted concessional rate of tax and hence, confirmed the finding of the Tribunal and dismissed the revision petition by judgment and order dated 14.2.2003. 8. Aggrieved by the aforesaid judgment and order passed by the High Court, the Revenue is before us in these appeals. 9. We have heard the parties to the lis. We have also perused the documents available on record. 10. In these appeals, the short question that falls before us for our consideration and decision is whether the transformer purchased by the Assessee at the concessional rate of tax falls under the category of accessories and component parts required for use in the manufacture of notified goods under the U.P. Act. 11. In order to answer the dispute between the parties, a reference under Section 4B of the U.P. Act is necessary. Section 4B of the Act provides for special relief to certain manufactures. 11. In order to answer the dispute between the parties, a reference under Section 4B of the U.P. Act is necessary. Section 4B of the Act provides for special relief to certain manufactures. Sub-section (1) of the said Section speaks of levy of concessional rate of tax on certain goods liable to tax under the provisions of the U.P. Act which are sold, purchased or supplied by the dealer who holds the recognition certificate issued under Sub-section (2) of Section 4B. Sub-section (2) of Section 4B provisions for the grant of such recognition certificate and also explains the expression "goods required for use in the manufacture" by way of an explanation. The relevant provisions of the said Section read as under: Section 4B-Specific relief to certain manufacturers (1)…….. (2) Where a dealer requires any goods, referred to in Sub-section (1) for use in the manufacture by him in the State, of any notified goods, or in the packing of such notified goods manufactured or processed by him, and such notified goods are intended to be sold by him in the State or in the course of inter-State trade or commerce or in the course of export out of India, he may apply to the assessing authority in such form and manner and within such period as may be prescribed, for the grant of a recognition certificate in respect thereof, and if the applicant satisfies such requirements including requirement of depositing late fee, and conditions as may be prescribed, the assessing authority shall grant to him in respect of such goods a recognition certificate in such form and subject to such conditions, as may be prescribed. Explanation: For the purposes of this Sub-section:- (a) Goods required for use in the manufacture shall mean raw materials, processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants. (b) Notified goods means such goods as may, from time to time be notified by the State Government in that behalf. 12. It is neither in dispute nor has been disputed by the parties, that, the Assessee is a dealer eligible to claim concessional rate of tax under Section 4B(1). Under Section 4B(2), the Assessee had applied for grant of recognition certificate in Form No. 18 as required under Rule 25(2) of the Rules. 12. It is neither in dispute nor has been disputed by the parties, that, the Assessee is a dealer eligible to claim concessional rate of tax under Section 4B(1). Under Section 4B(2), the Assessee had applied for grant of recognition certificate in Form No. 18 as required under Rule 25(2) of the Rules. The assessing authority had issued the recognition certificate in Form No. 19 for purchase of raw-material, accessories and component parts at concessional rate of tax valid from 04.11.1977. 13. The Assessee claims concessional rate of tax on purchase of transformer under the head accessories and component parts of the said recognition certificate issued under Section 4B(2) of the U.P. Act. 14. The term accessory has been defined by lexicographers broadly to mean as something which contributes to or aids an activity or process. Oxford Advanced learner's Dictionary defines it as a thing which can be added to something else in order to make it more useful, versatile, or attractive. According to Merriam Webster Dictionary it is something added to something else to make it more useful, attractive, or effective. Black's Law Dictionary provides that the term accessory means anything which is joined to another thing as an ornament, or to render it more perfect, or which accompanies it, or is connected with it as an incident, or as subordinate to it, or which belongs to or with it, adjunct or accompaniment, a thing of subordinate importance; aiding or contributing in secondary way of assisting in or contributing to as a subordinate. 15. The meaning of the expression accessory has been explained by this Court in Annapurna Carbon Industries Co. vs. State of Andhra Pradesh, (1976) 2 SCC 273 , in light of the question whether are carbon is an accessory to cinema projectors or other cinematographic equipment under Item 4 of Schedule I to Andhra Pradesh General Sales Tax Act, 1957 as follows: 10. We find that the term accessories is used in the schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word accessory is used is given in Webster's Third New International Dictionary as follows: An object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else. A sense in which the word accessory is used is given in Webster's Third New International Dictionary as follows: An object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else. Other meanings given there are: Supplementary or secondary to something of greater or primary importance, additional, any of several mechanical devices that assist in operating or controlling the tone resources of an organ. Accessories are not necessarily confined to particular machines for which they may serve as aids. The same item may be an accessory of more than one kind of instrument. (Emphasis supplied) Thus this Court accepted the meaning of the term accessories as an object or device that is not essential per se but that is supplementary or secondary to another object of greater or primary importance which assists in operating or controlling or may serve as aid and therefore are carbon was held to be an accessory to cinematographic equipment. 16. The meaning ascribed to the term accessory in aforesaid decision was followed in the case of Mehra Brothers vs. Joint Commercial Officer, Madras, (1991) 1 SCC 514 , wherein this Court had considered as to whether the Seat Covers are accessories of the scat. This Court elaborately explained the lest for determination of the accessory as under: 5. In the Supreme Motors v. State of Karnataka case the Karnataka High court has taken different view. It is held that the car seat covers, at best could make the seat more comfortable, but do not serve as aids to the vehicle as a whole, and therefore, they must fall outside the ambit of vehicle as a whole, and therefore, they must fall outside the ambit of entry 73 of the Second Schedule to the Karnataka Sales Tax Act, 1957 and was not exigible to sales lax at 13 per cent. Undoubtedly this ratio would help the Appellant. The learned Judges laid emphasis thus: Livery part is useful to the car for its effective operation. Likewise should be the aid of the accessory in order to fall within the said entry. The accessory to a part which has no convenience or effectiveness to the entire car as such cannot, in our opinion, fall within Entry 73. The learned Judges laid emphasis thus: Livery part is useful to the car for its effective operation. Likewise should be the aid of the accessory in order to fall within the said entry. The accessory to a part which has no convenience or effectiveness to the entire car as such cannot, in our opinion, fall within Entry 73. Having given our anxious consideration, with respect, we are of the considered view that the test laid down by the Karnataka High Court that the accessories as a part must contribute for convenience or effectiveness in the use of the car as a whole is not a correct test. In our view the correct test would be whether the article or articles in question would be an adjunct or an accompaniment or an addition for the convenient use of another part of the vehicle or adds to the beauty, elegance or comfort for the use of the motor vehicle or as a supplementary or secondary to the main or primary importance. Whether an article or part is an accessory cannot be decided with reference to its necessity to its effective us of the vehicle as a whole. General adaptability may be relevant but may not by itself be conclusive. Take for instance stereo or air-conditioner designed and manufactured for fitment in a motor car. It would not be absolutely necessary or generally adapted. But when they are fitted to the vehicle, undoubtedly it would add comfort or enjoyment in the use of the vehicle. Another test may be whether a particular article or articles or parts, can be said to be available for sale in an automobile market or shops or places of manufacture; if the dealer say it to be available certainly such an article or part would be manufactured for kept for sale only as an accessory for the use in the motor vehicle of course, this may not also be a conclusive test but it is given only by way of illustration. Undoubtedly some of the parts like axle, steering, tyres, battery etc. are absolutely necessary accessories for the effective use of the motor vehicle. Undoubtedly some of the parts like axle, steering, tyres, battery etc. are absolutely necessary accessories for the effective use of the motor vehicle. If the test that each accessory must add to the convenience or effectiveness of the use of the car as a whole is given acceptance many a part in the motor car by this process would fall outside the ambit of accessories to the motor car. That would not appear to be the intention of the legislature. This Court thus held that car seat covers are accessories as an addition; an adjunct; an accompaniment for comfortable use of the motor vehicles or for adding elegance to the seat. 17. In light of the aforesaid, we would examine the purpose of transformer in the manufacturing unit and whether it is an accessory to the manufacture of the goods so as to claim concessional rate of tax under the U.P. Act. Undoubtedly, in the manufacturing process transformer serves the purpose of modifying or controlling the voltage supplied by the utility to the manufacturing unit according to its specific requirements. The transformer installed in the unit would ensure that the electricity is supplied to the unit so as to ensure its optimal performance. It is adjunct to the efficient use of the manufacturing unit. Such being the case, it can be comprehended that the transformers that are purchased by the Respondent/Assessee would act to the effective functioning of the machinery installed in the unit used for the purpose of manufacture of urea and fertilizers and hence are accessories to the manufacture of urea and fertilizers. Therefore, the Respondent-dealer would certainly fall within the meaning of the expression goods required for use in the manufacture appended as explanation to Sub-section (2) of Section 4B of the U.P. Act. We have arrived at this conclusion in view of the explanation appended to Sub-section (2) of Section 4B of the U.P. Act. 18. In view of the above, we are of the considered opinion that the impugned judgment and order does not suffer from any error whatsoever and therefore, we do not intend to interfere with the findings and conclusion reached by the High Court. The appeals are dismissed accordingly. No order as to costs.