1982 (8) TMI 201

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....ut of the order of the Sales Tax Appellate Tribunal dated 25th October, 1977. The assessee is a dealer in radios, radio spare parts and leather cases for radios. The dispute relates to the assessment years 1973-74 and 1974-75. T.R.C. No. 5 of 1978 relates to the assessment year 1973-74 and T.R.C. No. 109 of 1978 relates to the assessment year 1974-75. The Deputy Commercial Tax Officer assessed the....

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....e Tribunal was that the radio leather cases were not accessories of radios falling within the purview of entry No. 3 of the First Schedule to the Andhra Pradesh General Sales Tax Act, but they were leather goods falling under item No. 90 of the First Schedule taxable at 6 per cent. One other contention raised was that even if the order of the original authority is erroneous the exercise of revisio....

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.... article without which the machine cannot work. If the goods are used for a better and more convenient enjoyment of the instrument, the goods can be termed as accessories. Then the question is whether they fall under the entry "leather goods". The predominant or paramount use of the article is the determining factor. The Appellate Assistant Commissioner recorded a finding that the leather cases in....

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....ather goods excepting footwear are liable to be taxed only at the rate of 6 paise per rupee. It is urged that by introducing this amendment the intention of the legislature is clear that all leather goods irrespective of their use except the goods excluded therein, namely, footwear, were to be taxed at *Reported as Pioneer Electronics v. State of Andhra Pradesh [1980] 45 STC 14. the rate of 6 per ....