https://www.taxtmi.com/caselaws?id=151289 Selling spontaneously grown timber does not, by itself, make a person a dealer under the Kerala General Sales Tax Act, 1963. The definition of dealer still requires business activity, and the inclusion of a person selling goods produced by him does not dispense with that requirement. Mere felling and dressing of trees for transport did not amount to manufacture or create a new commercial commodity, and there was no evidence that the sales were carried on as trade or business. The department failed to prove both production by the assessee and the necessary business character, so the timber sales were not liable to sales tax on the facts found. en-us Tue, 28 Jun 1977 00:00:00 +0530 Mon, 03 Jun 2013 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151289 Selling spontaneously grown timber does not, by itself, make a person a dealer under the Kerala General Sales Tax Act, 1963. The definition of dealer still requires business activity, and the inclusion of a person selling goods produced by him does not dispense with that requirement. Mere felling and dressing of trees for transport did not amount to manufacture or create a new commercial commodity, and there was no evidence that the sales were carried on as trade or business. The department failed to prove both production by the assessee and the necessary business character, so the timber sales were not liable to sales tax on the facts found. Case-Laws VAT and Sales Tax Tue, 28 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151289