{"id":13120,"date":"2009-02-26T00:00:00","date_gmt":"2009-02-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009"},"modified":"2017-08-09T02:43:42","modified_gmt":"2017-08-08T21:13:42","slug":"ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009","title":{"rendered":"M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr … on 26 February, 2009"},"content":{"rendered":"
Supreme Court of India<\/div>\n
M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr … on 26 February, 2009<\/div>\n
Author: ……………….J.<\/div>\n
Bench: S.H. Kapadia, Aftab Alam<\/div>\n
                                      IN THE SUPREME COURT OF INDIA\n\n                            CIVIL APPELLATE JURISDICTION\n\n                             CIVIL APPEAL NO. 1311 OF 2009\n                            (Arising out of S.L.P.(C) No.5190\/2008)\n\n\nM\/s Addison & Co. Ltd.                                            ...Appellant(s)\n\n                       Versus\n\nState of Karnataka rep. by Commr., Com.Taxes                      ...Respondent(s)\n\n\n                                        ORDER\n<\/pre>\n
          Leave granted.\n<\/p>\n
          The short question which arises for determination in this Civil Appeal is:<\/p>\n
Whether the subject tools are in the nature of accessories to machines and, therefore,<\/p>\n
liable to entry tax?\n<\/p>\n
          The main submission of the appellant before us was that the said tools are<\/p>\n
consumables and, therefore, they cannot be part(s) of the machine nor can they be<\/p>\n
termed as “accessories”. It was submitted that machines like lathe machines and<\/p>\n
drilling machines are not capable of performing any functions without the subject<\/p>\n
tools. Before us, it was further submitted that the subject tools are rendered useless<\/p>\n
after they are used for certain number of times. It is also pointed out that in the past,<\/p>\n
prior to Assessment Year 2000-2001, the Department has accepted that the test of<\/p>\n
whether the subject tools constituted consumables was applied by the Department as<\/p>\n
the relevant test in interpreting Entry 52 of the First Schedule to the Karnataka Tax<\/p>\n
on Entry of Goods Act, 1979.\n<\/p>\n
          On the other hand, it is argued on behalf of the Department that the subject<\/p>\n
                                            1<\/span>
\ntools are part of the machine and that, in any event, they are accessories. It is also<\/p>\n
contended that the test of an item being consumable is not relevant in interpreting the<\/p>\n
said Entry 52.\n<\/p>\n
          We quote herein-below Entry 52 of the First Schedule to the 1979 Act:<\/p>\n
                    “52. Machinery (all kinds) and parts and accessories
\n          thereof but excluding agricultural machinery.”\n<\/p>\n
          On going through the pleadings, particularly at pages 51, 59 and 105 of the<\/p>\n
S.L.P. paper book, we find that all throughout it was argued before the Authorities<\/p>\n
below, in this case, that without subject tools the lathe and drilling machines are non-<\/p>\n
functional.\n<\/p>\n
          As repeatedly stated in our earlier judgments, in matters of interpretation<\/p>\n
of taxing laws, this Court     must first find out whether a proper foundation is<\/p>\n
established by the assessee\/Department before the adjudicating authority. This test<\/p>\n
has not been complied with by the assessee in the present case. For example, assessee<\/p>\n
has stated at page 59 of the S.L.P. paper book that “the subject tools cannot be<\/p>\n
termed as parts of the machine since the machine can very well function without the<\/p>\n
said tools, though the machine may not be in a position to carry out the specific jobs<\/p>\n
for which these tools would be necessary. It is further stated that the subject tools are<\/p>\n
necessary for a machine to carry out specific jobs but that fact would not make them<\/p>\n
parts of the machine.”\n<\/p>\n
          As stated, what was argued before us was that lathe and drilling machines<\/p>\n
are non-functional without subject tools whereas in the above paras before the<\/p>\n
Authorities below, the assessee submitted that lathe and drilling machines can<\/p>\n
function without the subject tools. We may also note that the assessee has not led<\/p>\n
                                            2<\/span>
\nevidence before the adjudicating authority to show whether the lathe and drilling<\/p>\n
machines were non-functional in the absence of the subject tools.<\/p>\n
         For the aforestated reasons, we find no infirmity in the impugned judgment<\/p>\n
of the High Court and the Tribunal and, accordingly, we dismiss this Civil Appeal<\/p>\n
which, as stated above, relates to Assessment Year 2000-2001.<\/p>\n
         Be that as it may, we are of the view that it would be open to the assessee<\/p>\n
herein to raise the contention as to whether the subject tools are consumables and not<\/p>\n
accessories\/parts of machine in an appropriate case(s). The reason being that<\/p>\n
Authorities need to decide as to what distinguishes a consumable from an accessory.<\/p>\n
If the assessee raises such a contention as is raised before us in this Appeal, the<\/p>\n
authority shall consider the contention in accordance with law, uninfluenced by the<\/p>\n
observations made in the impugned judgment of the High Court and the Tribunal in<\/p>\n
this case. We also make it clear that in such an event, it would be open to the assessee<\/p>\n
herein and to the Department to raise all such contentions which are necessary for<\/p>\n
deciding this dispute, including the contentions mentioned hereinabove.<\/p>\n
         Subject to above, Civil Appeal is dismissed. No order as to costs.<\/p>\n
                                   ……………….J.\n<\/p>\n
                                                      (S.H. KAPADIA)<\/p>\n
                                           ……………….J.\n<\/p>\n
                        (AFTAB ALAM)
\nNew Delhi,
\nFebruary 26, 2009.\n<\/p>\n
                                           3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr … on 26 February, 2009 Author: ……………….J. Bench: S.H. Kapadia, Aftab Alam IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1311 OF 2009 (Arising out of S.L.P.(C) No.5190\/2008) M\/s Addison & Co. Ltd. …Appellant(s) Versus State […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-13120","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nM\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr ... on 26 February, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr ... on 26 February, 2009 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2009-02-25T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-08-08T21:13:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr … on 26 February, 2009\",\"datePublished\":\"2009-02-25T18:30:00+00:00\",\"dateModified\":\"2017-08-08T21:13:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009\"},\"wordCount\":726,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009\",\"name\":\"M\\\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr ... on 26 February, 2009 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-02-25T18:30:00+00:00\",\"dateModified\":\"2017-08-08T21:13:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr … on 26 February, 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr ... on 26 February, 2009 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009","og_locale":"en_US","og_type":"article","og_title":"M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr ... on 26 February, 2009 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-02-25T18:30:00+00:00","article_modified_time":"2017-08-08T21:13:42+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr … on 26 February, 2009","datePublished":"2009-02-25T18:30:00+00:00","dateModified":"2017-08-08T21:13:42+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009"},"wordCount":726,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009","url":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009","name":"M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr ... on 26 February, 2009 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-02-25T18:30:00+00:00","dateModified":"2017-08-08T21:13:42+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-addison-co-ltd-vs-state-of-karnataka-rep-by-commr-on-26-february-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S Addison & Co.Ltd vs State Of Karnataka Rep By Commr … on 26 February, 2009"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/13120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=13120"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/13120\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=13120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=13120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=13120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}