1987 (7) TMI 555

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....K.S. PARIPOORNAN, J.-The Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act. The matter relates to the assessment year 1974-75. In fixing the taxable turnover, the assessing authority included a turnover of Rs. 6,000 being the sale value of an old oil engine sold by the assessee. The objection raised by the assessee for not including the same in ....

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....the word "dealer" in section 2(viii) of the Act before its amendment by Act 22 of 1974. Act 22 of 1974 came into force on 1st July, 1974. We are concerned with the assessment year 1974-75. The Appellate Tribunal has ignored the amended definition of the words "business" and "dealer". Ignoring the amendment which applies to the instant case and by adverting to the definition of the words "bus....

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....6. This Court had occasion to exhaustively deal with the matter in T.R.C. No. 14 of 1985 (General Sea Foods v. State of Kerala [1988] 71 STC 130). In the said judgment, the earlier unreported judgment in T.R.C. No. 137 of 1981* and other cases have been adverted to. It was held that if the goods sold form integral part of *Since reported as Deputy Commissioner of Sales Tax v. Ruby Rubber Works Ltd....