1998 (1) TMI 471

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....the assessment year 1978-79. The facts for the assessment year 1980-81 are similar. The assessee-company owns substantial estates in the State of Kerala and plants rubber thereon. The latex which is obtained from the rubber trees is converted into rubber sheets and sold in Kerala and outside. We are here concerned with sales made outside Kerala. The assessing authority found that the company was a dealer within the meaning of that word in the Central Sales Tax Act and he made an assessment upon that basis. The Appellate Assistant Commissioner confirmed the assessment. The company approached the Sales Tax Tribunal, which reversed the view taken by the lower authorities. It did so upon the basis that it had not been established that the co....

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....gment referring to an earlier judgment where the same question had been considered in some detail, the High Court held that the company was engaged in a regular systematic activity and when it sold rubber produced by it inter-State, it was a dealer. The revision was, therefore, dismissed, and the company is here against the order by special leave. 3.. Learned counsel for the company drew our attention to the judgment of this Court in Deputy Commissioner of Agricultural Income-tax and Sales Tax, Quilon v. Travancore Rubber and Tea Co. [1967] 20 STC 520. This was a case of a company growing rubber trees on estates in Kerala. The only facts that were established were that it was converting the latex tapped from its rubber trees into sheets ....