https://www.taxtmi.com/caselaws?id=100542 A person selling trees of spontaneous growth in a private forest was not treated as a dealer under the Kerala General Sales Tax Act because the inclusive definition covered only goods produced by the seller through manufacture, agriculture, horticulture or a similar process. The word "otherwise" was read ejusdem generis with those preceding terms and was held to require production in the sense of bringing goods into existence through volition and effort. As the seller had done nothing to produce the trees and the cutting was undertaken by a contractor, the sale did not attract sales tax. en-us Wed, 12 Feb 1969 00:00:00 +0530 Sat, 14 Feb 2015 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100542 A person selling trees of spontaneous growth in a private forest was not treated as a dealer under the Kerala General Sales Tax Act because the inclusive definition covered only goods produced by the seller through manufacture, agriculture, horticulture or a similar process. The word "otherwise" was read ejusdem generis with those preceding terms and was held to require production in the sense of bringing goods into existence through volition and effort. As the seller had done nothing to produce the trees and the cutting was undertaken by a contractor, the sale did not attract sales tax. Case-Laws VAT and Sales Tax Wed, 12 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100542