1964 (6) TMI 43

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....issioner of Sales Tax, South Zone, Quilon, is directed against the decision of the Sales Tax Appellate Tribunal, Trivandrum, in Tribunal Appeal No. 428 of 1962. That decision is to the effect that the respondent, the Travancore Rubber and Tea Company, Ltd., Alleppey, is not a dealer as defined in section 2(b) of the Central Sales Tax Act, 1956, in respect of its sales of rubber and that those sale....

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....hat the conversion is not a manufacturing process but a process essential for the transport and marketing of the produce concerned. 4.. We take the view that an agriculturist selling his own produce either as gathered or after subjecting it to the minimum requirements necessary for transport and marketing cannot be considered to be a person engaged in the business of selling. The sale which he ....

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....preme Court said that the definition showed that turnover "only refers to the turnover of a dealer and not of an agriculturist". The definition of dealer embodied in the Hyderabad General Sales Tax Act, 1950-section 2(e)-is in essential particulars the same as the definition of that expression in the Central Sales Tax Act, 1956. The definition in the Hyderabad Act reads as follows: "'dealer' means....

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....income and sales tax separately. Item 46 of that List is: "Taxes on agricultural income"; and item 54 is: "Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of Entry 92-A of List I". Item 92-A of List I (Union List) is: "Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or c....