https://www.taxtmi.com/caselaws?id=151442 Seat covers were treated as accessories under the Andhra Pradesh General Sales Tax Act because the controlling test was their ordinary or predominant use as an aid or addition, and an article need not be confined to one instrument to qualify as an accessory. The reopening was held to be reassessment under section 14(4), not revision under section 20, because the earlier assessment had not considered the accessory issue. Where the reassessment notices were issued after the four-year period under section 14(4-A), they were time-barred; the barred writ petitions succeeded, while the remaining petitions failed. en-us Fri, 15 Oct 1976 00:00:00 +0530 Wed, 05 Jun 2013 18:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151442 Seat covers were treated as accessories under the Andhra Pradesh General Sales Tax Act because the controlling test was their ordinary or predominant use as an aid or addition, and an article need not be confined to one instrument to qualify as an accessory. The reopening was held to be reassessment under section 14(4), not revision under section 20, because the earlier assessment had not considered the accessory issue. Where the reassessment notices were issued after the four-year period under section 14(4-A), they were time-barred; the barred writ petitions succeeded, while the remaining petitions failed. Case-Laws VAT and Sales Tax Fri, 15 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151442