Wider definition of dealer under Kerala sales tax law brings Cochin Port Trust within tax liability.

The wider definition of "dealer" under the Kerala General Sales Tax Act, 1963 covers transfers of property in goods, works contracts, transfer of the right to use goods, and supply of goods as part of a service, whether or not carried on in the course of business. Because that definition is broader than the unamended Tamil Nadu provision considered in the earlier port trust ruling, the reasoning under the narrower statute could not exclude the Cochin Port Trust. The Trust therefore falls within section 2(viii) and is liable to sales tax.

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Issues: Whether the Cochin Port Trust is a dealer under section 2(viii) of the Kerala General Sales Tax Act, 1963 and liable to sales tax.

Analysis: The definition of "dealer" under the Kerala enactment is wider than the unamended Tamil Nadu enactment considered by the Supreme Court in the earlier port trust decision. Under the Kerala Act, the requirement is not confined to a person carrying on business of buying, selling, supplying or distributing goods; the definition also covers transfers of property in goods, works contracts, transfer of right to use goods, and supply of goods as part of service, whether or not in the course of business. The Court held that the reasoning based on the narrower Tamil Nadu definition could not be extended to exclude the port trust from the Kerala statute.

Conclusion: The Cochin Port Trust falls within the meaning of "dealer" under section 2(viii) of the Kerala General Sales Tax Act, 1963 and is liable to tax.

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