Supreme Court · 1969 INSC 36 · Decided 12 February 1969
DY. Commissioner of Agricultural Income Tax, and Sales Tax,central Zone, Ernakulam v. M/S. Palampadam Plantations LTD., Kottayam
- Court
- Supreme Court of India
- Citation
- 1969 INSC 36 · [1969] 3 S.C.R. 674
- Case number
- CIVIL APPEAL No. 1058/1967
- Decided
- 12 February 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act (Kera/a 15 of 1963), s. 2(viii)­ Dealer-Trees of spontaneous growth in private forest-I/ 'produced' hy o»'ner of forest-'Produced', meaning of. Where a person owns and maintains a private forest and sells trees of spontaneous growth therein but does towards the produc­ tion of the trees or their uprooting, be is not a 'dealer' within the meaning of s. 2(viii) of the Kerala General Sales Tax Act. I963. In order t<> fall within the definition, a person must sell goods produced by him by manu­ facture, agriculture, horticulture
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