K KALAPPA Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) For the assessment year 1971-72 the petitioner assessee was assessed on a turnover of Rs. 8,00,317.35 at 5 per cent by the Commercial Tax Officer, V Circle, Hyderabad, by his order, dated 28/10/1972. The said turnover relates to sales of stainless steel wheel discs and wheel caps effected by the assessee.

(2.) The Deputy Commissioner, Hyderabad Division I, Hyderabad, in exercise of the powers vested in him under Section 20(2) and section 14(4-C) of the A.P. General Sales Tax Act revised the assessment made by the Commercial Tax Officer and assessed the said turnover to tax at 10 per cent holding that the articles sold by the petitioner were accessories to motor vehicles falling under item 1 of the First Schedule to the Act by his order dated 20/10/1976. The said order having been confirmed by the Sales Tax Appellate Tribunal the petitioner preferred the above revision.

(3.) That the articles sold by the petitioner were accessories to motor vehicles falling under item 1 of the First Schedule to the A.P. General Sales Tax Act as held by the Deputy Commissioner is not assailed before us. Sri N. K. Acharya, however, submits that the order passed by the Deputy Commissioner revising the assessment after expiry of a period of 4 years from 31/03/1972, was barred by time, and that the conclusion reached by the Tribunal that the case of the petitioner would fall under section 14, sub-section (4-A)(a), is wrong.