Kerala HC: Tea Dealer Not Classified as Dealer in Old Shade Trees

The Kerala HC allowed the petition, determining that the petitioner, a tea dealer, is not classified as a dealer in old shade trees due to irregular sales. The decision referenced the SC case State of Gujarat v. Raipur Manufacturing Co. Ltd. (1967) 19 S.T.C. 1. No costs were awarded as the issue was not raised before the Tribunal.

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The Kerala High Court allowed the petition, stating that the petitioner, a dealer in tea, is not considered a dealer in old shade trees based on the irregularity of such sales. The decision was influenced by the Supreme Court case State of Gujarat v. Raipur Manufacturing Co. Ltd. (1967) 19 S.T.C. 1. No costs were awarded due to the point not being raised before the Tribunal.

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