M/S. Harsolia Motors vs M/S. National Insurance Co. Ltd on 3 December, 2004
7. The counsel for the respondent has cited the decision in Harsolia Motors Vs. National Insurance Company Ltd. 1 (2005) CPJ 27 (NC) where- in the National Commission has held that the goods purchased or services hired in activity which is directly not intended to generate profit cannot be treated as commercial purpose. In view of the above decision cited, we find that the contention of the appellant regarding the commercial purpose has no merits.