TaxTMI 
TaxTMI 
1969 (2) TMI 127
X X X X Extracts X X X X
X X X X Extracts X X X X
....nbsp;JJ. M.R. Krishna Pillai, for the appellant. None for the respondent. -------------------------------------------------- The judgment of the Court was delivered by GROVER, J.-This is an appeal by special leave from a judgment of the Kerala High Court dismissing in limine a revision petition directed against the order of the Sales Tax Appellate Tribunal dated Ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion of a "dealer" contained in section 2(viii) of the Act. It was held that uprooting of the trees was not being done by the respondent and no process had been employed by which it could be said that timber had been produced by it. The appellant herein filed a petition before the High Court raising the following questions of law: "(1) Whether on the facts and in the circumstances of this case, a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n, remuneration or other valuable consideration and includes (e) a person who sells goods produced by him by manufacture, agriculture, horticulture or otherwise. It has been contended before us by learned counsel for the appellant that the Appellate Tribunal erred in assuming that any agricultural, horticultural or other process was involved in producing the timber sold. The basic question, it i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat person cannot possibly be regarded as having been produced by him by agriculture or horticulture. The word "otherwise" also cannot cover trees of spontaneous growth since the element of production must be present. The context in which the word "produced" appeared in the definition car) only mean "to bring forth, bring into being or existence-to bring (a thing) into existence from its raw mater....