1976 (10) TMI 144

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....ourt was delivered by DIVAN, C.J.-The principal question in each of these four writ petitions is whether seat covers are accessories or not. It is clear in the light of the decision of the Supreme Court in A.C. Industries v. State of Andhra Pradesh[1976] 37 S.T.C. 378 (S.C.); A.I.R. 1976 S.C. 1418. , that the term "accessories" in the schedule to the Andhra Pradesh General Sales Tax Act is used to....

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....nclusion would ordinarily dispose of each of these writ petitions. However, in Writ Petitions Nos. 4570 and 4659 of 1975, it is contended by the learned Advocate for the petitioner in each of these petitions that over and above powers exercisable under section 20, being revisional powers, the officer concerned has utilised powers under section 14(4) of the Andhra Pradesh General Sales Tax Act. He ....

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....ssessment year is 1970-71 and the notice was issued in June, 1975. It is contended that since the period of 4 years in each of these two cases had expired after the end of the year of assessment under consideration, that is, after the expiry of 1st April, 1974, in Writ Petition No. 4570 of 1975 and 1st April, 1975, so far as Writ Petition No. 4659 of 1975 is concerned, bar of limitation under sect....