1998 (6) TMI 553

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....that the company's plantations are very extensive, stretching to as many as 2,259 hectares of matured area, with an additional extent of 2,527 hectares, which is said to be immature area. The rubber grown in these estates is also admittedly sold by the petitioner. The petitioner maintains an office at Nagercoil for the purpose of effecting the sales. It has been noticed by the appellate authority, in the course of his order, that the petitioner had not denied anywhere the fact that it has a selling organisation. 2.. The contention that was advanced by the petitioner before the assessing authority, the appellate authority and the Tribunal was that it was an agriculturist and, therefore, by definition, it could not be regarded as a person ....

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....business merely because the agricultural produce is sold by them. Counsel referred to the decision of the Supreme Court in the case of Deputy Commissioner of Agricultural Income-tax and Sales Tax, Quilon v. Travancore Rubber and Tea Co. [1967] 20 STC 520, to the case of Deputy Commissioner of Agricultural Income-tax and Sales Tax, Quilon v. Midland Rubber and Produce Co. Ltd. [1970] 25 STC 57. The Supreme Court, however, did not state the proposition in the manner contended for by the petitioner before us. The apex Court, in the decision rendered in Deputy Commissioner of Agricultural Income-tax and Sales Tax, Quilon v. Travancore Rubber and Tea Co. [1967] 20 STC 520, did not rule out the possibility of an agriculturist selling his produce ....

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....) points out that the petitioner was a party to the judgment inasmuch as it is also one of the members of the association which filed that writ petition.   7.. Learned counsel for the petitioner very fairly brought to our notice the order of the Supreme Court in the case of Nilambur Rubber Co. Ltd. v. State of Kerala in Civil Appeal Nos. 994-95 of 1991 decided on 13th January, 1998. The Supreme Court, in that case, directed the assessing authority to re-examine the question as to whether the petitioner before it could be regarded as a dealer in the light of such material as the State may choose to place before the authority. It was not held by that court that as the appellant before it was an agriculturist and producer of rubber,....