TMI Blog1982 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... dios, 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 sales of leather cases which are used as radio covers at 6 per cent treating them as falling under entry No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 revisional power under section 20(2) of the Act is unwarranted and the only course open was to proceed under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 question cannot be used for any other purpose except as covers for radios. They are set and designed as radio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cent. We are unable to accept this contention. All that the amending Act had done is to tax leather goods exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lature wanted to exclude radio accessories coming under the category of item No. 3 the same expression would have been used, in item No. 90 also. We do not think that such a construction can be permitted merely because of the absence of such words. The question is whether they are radio accessories or not and if the goods satisfy the test, they are liable to be taxed as goods within the meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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