1998 (1) TMI 471

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....s, with him), for the appellant in C.A. Nos. 994 and 995 of 1991).   A.S. Nambiar, Senior Advocate (G. Prakash, Advocate, with him), for the respondent in C.A. Nos. 994 and 995 of 1991.   --------------------------------------------------   ORDER   We shall deal with the facts for the assessment year 1978-79. The facts for the assessment year 1980-81 are similar. The asses....

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....tion were actually being carried on. In the absence of any finding by the assessing authority that the company was actually engaged in the business of purchase and sale, the Tribunal was unable to accept the Revenue's contention that the company fell within the definition of "dealer". The Revenue filed a tax revision case before the High Court at Kerala against the findings of the Tribunal. The H....

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....sales is also evident from the records." From the decision of the Tribunal on remand the company moved the High Court in revision. By its brief judgment 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. Th....

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....ansport and marketing of the produce concerned-and it sells these sheets, nothing else has been found. No effort has been made to find out the intention with which the assessee was formed, the selling organisation it had set up and other relevant facts. On the facts found in this case it seems to us that the department has not discharged the onus."   This Court, therefore, dismissed the appe....