https://www.taxtmi.com/caselaws?id=389289 An agriculturist who sells only rubber produce raised from its own estate is not, without more, a dealer under the Central Sales Tax Act, 1956; mere cultivation, conversion into a marketable commodity, and sale for profit do not by themselves establish business-like dealings. The amendment to the definition of turnover in the Tamil Nadu General Sales Tax Act, 1959 did not automatically alter dealer status under the Central Sales Tax Act. On the facts found, the absence of selling agencies, offices, warehouses, or other marketing infrastructure supported the conclusion that the inter-State sales of raw latex and rubber sheets were not taxable, and the assessment failed. en-us Mon, 18 Nov 2019 00:00:00 +0530 Wed, 25 Dec 2019 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389289 An agriculturist who sells only rubber produce raised from its own estate is not, without more, a dealer under the Central Sales Tax Act, 1956; mere cultivation, conversion into a marketable commodity, and sale for profit do not by themselves establish business-like dealings. The amendment to the definition of turnover in the Tamil Nadu General Sales Tax Act, 1959 did not automatically alter dealer status under the Central Sales Tax Act. On the facts found, the absence of selling agencies, offices, warehouses, or other marketing infrastructure supported the conclusion that the inter-State sales of raw latex and rubber sheets were not taxable, and the assessment failed. Case-Laws VAT and Sales Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389289