Electric Lamp Manufacturers (India) P. ... vs Collector Of Central Excise on 23 May, 1980
39. The ratio in the said case came up for consideration in the case of Kurapati Venkatasatyanarayan & Brothers v. The State of Andhra Pradesh- (1970) 25 Sales Tax Cases 202. But in the said case the Supreme Court was pleased to hold that even though there was a single order of assessment for the period from April 1, 1949 to March 31, 1950 inthesaid case, the assessments could be split up and dissected and the items of sale separated and taxed for different periods and it was open to the court to sever the illegal part of the assessment and give a declaration with regard to that part alone instead of declaring the entire assessment void. In the instant case, the assessments cannot be split up or dissected.