https://www.taxtmi.com/caselaws?id=128886 The High Court of Kerala determined that the respondent company, involved in selling rubber sheets, does not qualify as a "dealer" under the Central Sales Tax Act, 1956. The Court held that the company's activities, including converting latex into sheets for sale, do not amount to engaging in the business of selling goods. Selling one's own agricultural produce, even after minimal processing, does not constitute being in the business of selling. The Tribunal Reference Case was dismissed with no costs awarded. en-us Wed, 10 Jun 1964 00:00:00 +0530 Fri, 12 Apr 2013 18:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128886 The High Court of Kerala determined that the respondent company, involved in selling rubber sheets, does not qualify as a "dealer" under the Central Sales Tax Act, 1956. The Court held that the company's activities, including converting latex into sheets for sale, do not amount to engaging in the business of selling goods. Selling one's own agricultural produce, even after minimal processing, does not constitute being in the business of selling. The Tribunal Reference Case was dismissed with no costs awarded. Case-Laws VAT and Sales Tax Wed, 10 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128886