https://www.taxtmi.com/caselaws?id=152921 Leather cases for radios are classified by their ordinary or predominant use, and items made to fit and suit radios may be treated as radio accessories even if they could have other uses. The article applies the principle that accessory status does not require confinement to a single machine. It also states that reassessment or revision may proceed where an assessee claimed a concessional rate and the record shows the claim was accepted, but reopening beyond the normal period is barred unless there was a failure to disclose turnover or material particulars. For 1971-72, the extended limitation period was unavailable because the relevant sales were already apparent from the assessment file. en-us Fri, 15 Dec 1978 00:00:00 +0530 Fri, 12 Jul 2013 18:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152921 Leather cases for radios are classified by their ordinary or predominant use, and items made to fit and suit radios may be treated as radio accessories even if they could have other uses. The article applies the principle that accessory status does not require confinement to a single machine. It also states that reassessment or revision may proceed where an assessee claimed a concessional rate and the record shows the claim was accepted, but reopening beyond the normal period is barred unless there was a failure to disclose turnover or material particulars. For 1971-72, the extended limitation period was unavailable because the relevant sales were already apparent from the assessment file. Case-Laws VAT and Sales Tax Fri, 15 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152921