https://www.taxtmi.com/caselaws?id=100547 A person who grows rubber trees, collects latex, converts it into sheets, and sells those sheets outside the State was held not to be carrying on business of buying and selling goods within the meaning of the Central Sales Tax Act, 1956. The statutory definition of "dealer" in section 2(b) required such business activity, and the agricultural and processing activities described did not satisfy that test. The assessee was therefore not a dealer under the Act, and tax liability under the Central Sales Tax Act did not arise on those facts. en-us Wed, 29 Jan 1969 00:00:00 +0530 Thu, 19 Sep 2013 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100547 A person who grows rubber trees, collects latex, converts it into sheets, and sells those sheets outside the State was held not to be carrying on business of buying and selling goods within the meaning of the Central Sales Tax Act, 1956. The statutory definition of "dealer" in section 2(b) required such business activity, and the agricultural and processing activities described did not satisfy that test. The assessee was therefore not a dealer under the Act, and tax liability under the Central Sales Tax Act did not arise on those facts. Case-Laws VAT and Sales Tax Wed, 29 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100547