https://www.taxtmi.com/caselaws?id=128406 Growers who collect latex from trees cultivated by them, convert it into rubber sheets only to make it marketable, and sell the product are not automatically "dealers" under the General Sales Tax Act. Dealer status requires carrying on the business of buying or selling goods, and mere sale of one's own agricultural produce does not by itself satisfy that test. The distinction between an agriculturist and a dealer remains material, though a different result may arise where there is additional buying or trading in latex or rubber sheets from others. On these facts, the notices could not be sustained and were quashed. en-us Fri, 28 Jul 1961 00:00:00 +0530 Thu, 04 Apr 2013 16:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128406 Growers who collect latex from trees cultivated by them, convert it into rubber sheets only to make it marketable, and sell the product are not automatically "dealers" under the General Sales Tax Act. Dealer status requires carrying on the business of buying or selling goods, and mere sale of one's own agricultural produce does not by itself satisfy that test. The distinction between an agriculturist and a dealer remains material, though a different result may arise where there is additional buying or trading in latex or rubber sheets from others. On these facts, the notices could not be sustained and were quashed. Case-Laws VAT and Sales Tax Fri, 28 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128406