1954 (1) TMI 24

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....e order of the Appellate Tribunal with reference to the assessment under the General Sales Tax Act for the assessment year 1949-50. It was common ground that the assessee grew sugarcane in his fields, converted the juice into jaggery and sold the jaggery for Rs. 20,536-14-0 during the course of the year; and it was on that turnover on the sales of jaggery effected during the course of the year tha....

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.... assessee had not effected any sales of jaggery in the previous years he could not be deemed to be a dealer in the course of the assess- ment year. The Appellate Tribunal was right in taking into account the organisation behind the sales including the manufacture and it was right in holding that the assessee satisfied the requirements of the defini- tion of "dealer" in Section 2(b) of the Act. ....