{"id":52891,"date":"1981-09-08T00:00:00","date_gmt":"1981-09-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mahalakshmi-traders-vs-deputy-commercial-tax-officer-m-on-8-september-1981"},"modified":"2018-12-03T07:28:01","modified_gmt":"2018-12-03T01:58:01","slug":"mahalakshmi-traders-vs-deputy-commercial-tax-officer-m-on-8-september-1981","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mahalakshmi-traders-vs-deputy-commercial-tax-officer-m-on-8-september-1981","title":{"rendered":"Mahalakshmi Traders vs Deputy Commercial Tax Officer (M &amp; &#8230; on 8 September, 1981"},"content":{"rendered":"<div class=\"docsource_main\">Andhra High Court<\/div>\n<div class=\"doc_title\">Mahalakshmi Traders vs Deputy Commercial Tax Officer (M &amp; &#8230; on 8 September, 1981<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 53 STC 263 AP<\/div>\n<div class=\"doc_bench\">Bench: A S Reddy, A Kuppuswami<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 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&amp;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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andhra High Court Mahalakshmi Traders vs Deputy Commercial Tax Officer (M &amp; &#8230; on 8 September, 1981 Equivalent citations: 1983 53 STC 263 AP Bench: A S Reddy, A Kuppuswami 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 [&hellip;]<\/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":[10,8],"tags":[],"class_list":["post-52891","post","type-post","status-publish","format-standard","hentry","category-andhra-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mahalakshmi Traders vs Deputy Commercial Tax Officer (M &amp; ... on 8 September, 1981 - Free Judgements of Supreme Court &amp; 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\/mahalakshmi-traders-vs-deputy-commercial-tax-officer-m-on-8-september-1981\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mahalakshmi Traders vs Deputy Commercial Tax Officer (M &amp; 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