1984 (11) TMI 294

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....as delivered by MENON, J.-The only question in these revisions is whether shade trees cut and sold as timber or firewood by owners of coffee and other plantations is exigible to tax under the Kerala General Sales Tax Act. 2.. In Manager, Pulpally Devaswom v. State of Kerala [1977] 40 STC 350 this Court held that turnover in regard to such trees of spontaneous growth could not be taxed becaus....

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....he Kerala Act, the term "dealer" should be understood to denote only a person normally engaged in the business of selling and buying. And this Court held that even a person engaging in casual transactions could be regarded as a dealer in view of the wider language. The two questions specifically considered in Pulpally [1977] 40 STC 350 and noticed in the preceding paragraph were not separately exa....

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....p; 5.. As for clause (e) of section 2(viii), its language is clear on the point that only sales of goods Produced by a seller (by way of manufacture, agriculture, horticulture or otherwise) could bring him within the meaning of "dealer " as defined in the sub-section. How can any one say that the mere cutting of a tree growing spontaneously would amount to production of goods by manufacture, ag....

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....36 STC 499 (App) (T.R.C. Nos. 64 and 65 of 1971) or T.R.C. No. 34 of 1973; apparently, the point was not argued. A conflict requiring resolution by a larger Bench is not involved on this point also. 6. To satisfy the element of "sale" as understood in explanation (1) to section 2(xxi) also, the timber must be produced by the seller. What has been said in connection with section 2(viii)(e) applies ....