https://www.taxtmi.com/caselaws?id=156772 The expression "tea" in the Kerala General Sales Tax Act was construed broadly to include green tea leaves grown by the assessee, not merely manufactured or processed tea, so the leaves were includible in turnover. The assessee's attempt to avoid liability by denying "dealer" status under the Central Sales Tax Act was also rejected, because the statutory concept of dealer was held to be satisfied on the existing binding view. The revisions therefore failed on the substantive issues and the assessments were sustained. en-us Thu, 06 Dec 1990 00:00:00 +0530 Tue, 24 Sep 2013 16:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156772 The expression "tea" in the Kerala General Sales Tax Act was construed broadly to include green tea leaves grown by the assessee, not merely manufactured or processed tea, so the leaves were includible in turnover. The assessee's attempt to avoid liability by denying "dealer" status under the Central Sales Tax Act was also rejected, because the statutory concept of dealer was held to be satisfied on the existing binding view. The revisions therefore failed on the substantive issues and the assessments were sustained. Case-Laws VAT and Sales Tax Thu, 06 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156772