https://www.taxtmi.com/caselaws?id=152921 Leather cases designed to fit radios are radio accessories for sales tax purposes because classification depends on an article's ordinary or predominant use, not the possibility of alternative uses. Revisional jurisdiction may arise where an assessee claimed and obtained a concessional rate in the original assessment. Reopening beyond the normal limitation period requires a legally supportable failure to disclose material turnover or particulars. Reassessment for 1971-72 was time-barred because the sales and their nature were apparent from the assessment record, while the challenge concerning 1972-73 failed. 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 designed to fit radios are radio accessories for sales tax purposes because classification depends on an article's ordinary or predominant use, not the possibility of alternative uses. Revisional jurisdiction may arise where an assessee claimed and obtained a concessional rate in the original assessment. Reopening beyond the normal limitation period requires a legally supportable failure to disclose material turnover or particulars. Reassessment for 1971-72 was time-barred because the sales and their nature were apparent from the assessment record, while the challenge concerning 1972-73 failed. Case-Laws VAT and Sales Tax Fri, 15 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152921