https://www.taxtmi.com/caselaws?id=153414 Accessories need not be integral parts of a machine to be classified as such; goods used for the better and more convenient enjoyment of an instrument may qualify as accessories. Applying the predominant use test, leather cases specially designed to cover radios, made for different radio sizes and having no independent use, were treated as radio accessories under the specific entry rather than ordinary leather goods under the general leather-goods entry. The commentary also states that revisional jurisdiction under section 20(2) of the Andhra Pradesh General Sales Tax Act was validly exercised, and no legal bar was shown to proceeding by revision in the circumstances. en-us Wed, 04 Aug 1982 00:00:00 +0530 Tue, 23 Jul 2013 14:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153414 Accessories need not be integral parts of a machine to be classified as such; goods used for the better and more convenient enjoyment of an instrument may qualify as accessories. Applying the predominant use test, leather cases specially designed to cover radios, made for different radio sizes and having no independent use, were treated as radio accessories under the specific entry rather than ordinary leather goods under the general leather-goods entry. The commentary also states that revisional jurisdiction under section 20(2) of the Andhra Pradesh General Sales Tax Act was validly exercised, and no legal bar was shown to proceeding by revision in the circumstances. Case-Laws VAT and Sales Tax Wed, 04 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153414