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Mahalakshmi Traders Vs. Deputy Commercial Tax Officer (M and G), Visakhapatnam and anr. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAndhra Pradesh High Court
Decided On
Case NumberWrit Petition No. 6628 of 1979
Judge
Reported in[1983]53STC263(AP)
AppellantMahalakshmi Traders
RespondentDeputy Commercial Tax Officer (M and G), Visakhapatnam and anr.
Advocates:S. Dasaratharama Reddi, Adv.
Excerpt:
.....of amount was in issue - bangles were general goods and not glassware - direction given to deputy commercial tax officer (m and g) visakhapatnam to determine amount due to petitioner. - motor vehicles act (59 of 1988)section 149 (2): [v. gopala gowda & jawad rahim, jj] insurers entitlement to defend the action joint appeal by insured and insurer - held, the language employed in enacting sub-section (2) of section 149 appears to be plain and simple and there is no ambiguity in it. it shows that when an insurer is impleaded and has been given notice of the case, it is entitled to defend the action only on grounds enumerated in sub-section (2) of section 149 of the act, and no other grounds are available to it. the insurer is not allowed to contest the claim of the injured or.....1. it is stated that the writ petition is covered by the decision of the court in shankar bangle stores v. state of andhra pradesh (writ petition no. 5100 of 1975 decided on 2nd september, 1976) printed infra. accordingly the writ petition is allowed and the deputy commercial tax officer (m&g;), visakhapatnam, is directed to determine the amount due to the petitioner on the footing that bangles are general goods and not glassware. no costs.
Judgment:

1. It is stated that the writ petition is covered by the decision of the court in Shankar Bangle Stores v. State of Andhra Pradesh (Writ Petition No. 5100 of 1975 decided on 2nd September, 1976) printed infra. Accordingly the writ petition is allowed and the Deputy Commercial Tax Officer (M&G;), Visakhapatnam, is directed to determine the amount due to the petitioner on the footing that bangles are general goods and not glassware. No costs.


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