1996 (10) TMI 452

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....ce and Export Company-as stated in the petition is a dealer in pepper and dry ginger and acts as a selling agent on behalf of the growers and producers of these commodities. It is also averred in the petition that on a small-scale, these goods are also purchased and sold. It is urged that in this situation, the assessee would have no turnover as defined under the provisions of the Kerala General S....

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.... the Sales Tax Officer proposed to levy turnover tax under section 5(2A) of the Act on a turnover of Rs. 65,09,408.88 covering the period commencing from July 1, 1987 up to March 31, 1988. This was in view of the fact that this charging provision came on the statute book with effect from July 1, 1987. 4.. The petitioner-assessee contended that this could not be turnover in view of rule 8(2) of ....

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....was a dealer and his entire turnover was exigible to tax, there being no dispute as regards the liability to pay sales tax with regard to the transactions in question. 6.. The appellate authority-the Deputy Commissioner (Appeals), Kozhikode-considered the matter in the light of the position of the assessee and the impact of the earlier decision of this Court. It was argued before the first appe....

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....gent also would have to be understood as a dealer and his turnover would be exigible to tax under the Kerala General Sales Tax Act.   8. There would not be any difficulty to endorse the view of the three authorities below, moment we see section 2(viii) of the Kerala General Sales Tax Act, 1963 defining the term "dealer". The common sense view of the term "dealer" would refer to any person ....