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Issues: Whether an agriculturist who sells only produce grown on land cultivated personally, and converts sugar-cane into gur for transportation and to prevent deterioration, falls within the exception to the definition of "dealer" under section 2(6) of the Bombay Sales Tax Act, 1953.
Analysis: The definition of "dealer" in section 2(6) excludes an agriculturist who sells exclusively agricultural produce grown on land cultivated by him personally. The assessee cultivated the land personally and sold only produce grown thereon. The conversion of sugar-cane into gur was found to be a method adopted only to facilitate transportation and avoid deterioration, and there was no indication that the statute required sale only in the exact form in which the crop was grown. On that basis, the sale of gur prepared from the assessee's own sugar-cane was treated as part of the sale of agricultural produce within the statutory exception.
Conclusion: The assessee was not a dealer within the meaning of section 2(6) of the Bombay Sales Tax Act, 1953, and the answer to the referred question was in the negative, in favour of the assessee.
Ratio Decidendi: An agriculturist remains within the statutory exception to the definition of "dealer" when he sells his own agricultural produce in a processed form adopted merely for transportation or preservation, so long as the produce is exclusively grown on land cultivated personally by him.
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