Kerala HC rules selling land produce not subject to sales tax

The Kerala HC dismissed tax revision cases challenging sales tax assessments for 1957-60. The issue was whether selling trees from one's land qualifies as being a "dealer" under the Sales Tax Act. The court held that selling land produce, whether through farming or natural growth, does not amount to a business activity. No costs were granted.

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The Kerala High Court dismissed tax revision cases regarding sales tax assessments for the years 1957-60. The cases questioned whether selling trees growing on one's land makes them a "dealer" under the General Sales Tax Act. The court ruled that selling produce from land, whether through agricultural operations or spontaneous growth, does not constitute a business activity. No costs were awarded.

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