{"id":229476,"date":"2010-02-16T00:00:00","date_gmt":"2010-02-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010"},"modified":"2016-05-23T16:10:58","modified_gmt":"2016-05-23T10:40:58","slug":"state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010","title":{"rendered":"State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
IN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 16\" DAY OF FEBRUARY, z\ufb01io\n\nPRESENT\nTHE HON'BLE M. JUSTICE K.L. MA#JvNATH_\"\n\nAND\n\nTHE HON'BLE Mas. JUSTICE afv. NAGARATHNA\"*\n\nSTRP No.i;i\/2008*.l\"7\nBETWEEN:\nState of Karnataka, _p._Vp--.\nR\/by the Sec:etary\"tdvQoVt;,x .\nFinance Department; 3\"\" \",*<\u00ab--\nVidhana $o\ufb01dhe,j _:K3p 5 a pa\nBangaloreflgls '*\u00bbpafA'\u00bb= g ' .. PETITIONER\n(By Go\u00a7\u00a3;\u00a75d\u00a7\u00a7\u00a2a:e Smt,\u00e9eetha Menon)\nAND:\nM\/s Relia\ufb01EepIn\ufb01uetries Ltd.,\n\n_.No.7?\/C} II FloQ:,a\n"D.K}Lane,'Chikpet,\n\nAV_EangalQre+53?a .. RESPONDENT<\/pre>\n
(Bfxa6voeates”$ti.G.Rabinathan & M.Thirumalesh)<\/p>\n
n\u00a2h;s STRP is filed under Sec.23(l) of KST Act<\/p>\n
x’a\u00a7alnst\u00a7 the order dated 12.2.2008 passed in STA<\/p>\n
H\u00a2.410\/2007 on the file of the Karnataka Appellate<\/p>\n
R”T;lb\ufb01nal, Bangalore, allowing the appeal and<\/p>\n
9,<\/p>\n
directing the AA to issue revised demand notices
\naccordingly.\n<\/p>\n
This Petition is coming on for finala hearing<\/p>\n
this day, NAGARATHNA J. made the following\u00a7_Tu.<\/p>\n
O R D E~Rm4<\/p>\n
This revision petition has> been .filed: by Fthe
\nState challenging the order dated l2:2i2$Q8 passed in
\nSTA 4310\/2007 by Ka_’rnati’a.1$gavvi'”-Appellate Tribunal,<\/p>\n
Bangalore.\n<\/p>\n
2. The reievahtf \u00a3;cps_ off the case are that the
\nrespondentfassessee–gisg engaged in the business of
\ntrading in polyester yarn and other such materials<\/p>\n
and is a dealer under the provisions of the Karnataka<\/p>\n
_ Value Added Tax Act 2003 (hereinafter referred to as<\/p>\n
TfTh\u00a7,Act”}vand Central Sales Tax Act,l956. For the<\/p>\n
period’from_April,2006 to September,2006 respondent<\/p>\n
filed\ufb02 monthly returns under the provisions of<\/p>\n
_:”secI35(1l of the Act R\/w Rulew38 of Karnataka Value<\/p>\n
.Added Tax Rules,2005 (hereinafter referred to as ‘The<\/p>\n
“Rnles’). Claiming deduction in the total turn over<\/p>\n
A\/’\/’<\/p>\n
allowed to its purchasers which has resulted in
\nreduction of taxable turn over relating to goods sold
\nduring the said months. Responde\ufb01t!\u00a7hedr,issued
\ninvoices for the sales effected during the eeie peeled
\nand had charged sales tax for goods at the rate e\u00a3_\u00a7%
\nunder the Act separ\ufb01telygp * V<\/p>\n
3. According to the respondentg*incentive scheme was
\nextended to its ‘purchasers_ tor encourage them to
\npurchase higher quantities ofVgoods and make payments<\/p>\n
towards the gceds purchased for which respondent had<\/p>\n
issued credit dates in every month and allowed certain
\ndiscount ‘to _itsc*buyers subsequent to tax invoices<\/p>\n
already issued undernthe provisions of Sec.29 of the<\/p>\n
” Act \u00a7ndL\u00a7\ufb02les madevthereunder. On account of the said<\/p>\n
VgschemeVof incentives and the issuance of credit notes<\/p>\n
and By way hf trade discounts which has resulted in<\/p>\n
hreduced taxable turn over relating to the goods sold<\/p>\n
{for particular months for which respondent had claimed<\/p>\n
‘”reduction in the amount of tax from the total turnover<\/p>\n
‘\ufb02cor the said months. \ufb01y\ufb01<\/p>\n
(1<\/p>\n
to encourage the purchasers credit notes are issued
\nwhich would mean that the amounts at which invoices
\nwere issued would automatically be reducedg to the
\nextent of credit notes given to various pnfnhaners and
\nthat the tribunal was justified vgrovtev:
\nsaid fact and granting benefit with regar37\u00a75X#@d\ufb01C\u00e9d
\nturn over by allowing nthe Happealgwtiled bpl the<\/p>\n
respondent.\n<\/p>\n
8. Having heard the learned counsel for the parties<\/p>\n
and on perusal of the material on record, it is not in<\/p>\n
di9PuVe “”” “that din “terms “of the incentive scheme
\nrespondent has given to its various purchasers credit<\/p>\n
notes withg the ;putpote of encouraging’ thenl to sell<\/p>\n
” greater :quantities’ of its products and also with<\/p>\n
.Hregard”to prompt repayment. The issuance of the credit<\/p>\n
notest wodldi automatically” mean that the amounts as<\/p>\n
dmentioned in the invoices would be reduced which would<\/p>\n
\u00bbresult in reduction in the over all turn over relating<\/p>\n
ig ~t\u00a2 the goods sold for the particular month. However,<\/p>\n
dkwe find that the tribunal has not taken into<\/p>\n
ix.\n<\/p>\n
1-. law  <\/p>\n
assessing authority as well as the first appellate
\nauthority.\n<\/p>\n
9. From the material on record, it is not known as
\nto whether the details as stated in \u00a7ule;3l of the
\nRules had been furnished by the assessee tei the
\nassessing authority at the time or rdeidinsxhenetit
\nunder the said Rule. Under the oircuestanoes\ufb02 We deem
\nit proper to remand the .matter y\ufb01\ufb01 dthe dassessing
\nauthority with a direotion to the respondentmassessee<\/p>\n
to furnish all details of Rule–31 of the<\/p>\n
re–consider the entire matter in the light of the said
\nprovisions and pass fresh orders in accordance with<\/p>\n
19. gFor the aforesaid reasons, this revision petition<\/p>\n
dd is allowedif<\/p>\n
aizaaeea <\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010 Author: K.L.Manjunath & B.V.Nagarathna IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 16″ DAY OF FEBRUARY, z\ufb01io PRESENT THE HON’BLE M. JUSTICE K.L. MA#JvNATH_” AND THE HON’BLE Mas. JUSTICE afv. NAGARATHNA”* STRP No.i;i\/2008*.l”7 BETWEEN: State of Karnataka, […]<\/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":[8,20],"tags":[],"class_list":["post-229476","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nState Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010 - 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\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010\" \/>\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=\"2010-02-15T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-05-23T10:40:58+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\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"State Of Karnataka vs M\\\/S Reliance Industries Limited on 16 February, 2010\",\"datePublished\":\"2010-02-15T18:30:00+00:00\",\"dateModified\":\"2016-05-23T10:40:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010\"},\"wordCount\":674,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010\",\"name\":\"State Of Karnataka vs M\\\/S Reliance Industries Limited on 16 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-02-15T18:30:00+00:00\",\"dateModified\":\"2016-05-23T10:40:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"State Of Karnataka vs M\\\/S Reliance Industries Limited on 16 February, 2010\"}]},{\"@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":"State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010 - 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\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010","og_locale":"en_US","og_type":"article","og_title":"State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-02-15T18:30:00+00:00","article_modified_time":"2016-05-23T10:40:58+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\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010","datePublished":"2010-02-15T18:30:00+00:00","dateModified":"2016-05-23T10:40:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010"},"wordCount":674,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010","url":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010","name":"State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-02-15T18:30:00+00:00","dateModified":"2016-05-23T10:40:58+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-vs-ms-reliance-industries-limited-on-16-february-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"State Of Karnataka vs M\/S Reliance Industries Limited on 16 February, 2010"}]},{"@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\/229476","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=229476"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/229476\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=229476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=229476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=229476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}