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State of Kerala Vs. Kakkodam Mammu Haji - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtSupreme Court of India
Decided On
Case NumberCivil Appeals Nos. 1474-1476 and 1655-1657 of 1967
Judge
Reported in(1971)3SCC793
ActsKerala General Sales Tax Act, 1962 - Section 2(8)
AppellantState of Kerala
RespondentKakkodam Mammu Haji
DispositionAppeal Dismissed
Excerpt:
- [ a.n. grover,; j.c. shah; k.s. hegde, jj.] -- sales tax — kerala general sales tax act, 1962 — section 2(viii) — dealer-owner of forest selling standing timber of spontaneous growth in a forest is not a dealer -- commr of agricultural income tax and sales tax, central zone, ernakulam v. palampadam plantations ltd., kottayam1 held that the owner of the forest selling standing timber of spontaneous growth in a forest is not a dealer within the meaning of section 2(viii) of the act. that decision governs the facts of the present group of appeals.j.c. shah, j.1. the question which falls to be determined in these appeals is “whether a person who sells standing timber of spontaneous growth in a forest owned by him can be deemed to be a dealer within the meaning of the kerala general sales tax act, 1962”. this court in dy. commr of agricultural income tax and sales tax, central zone, ernakulam v. palampadam plantations ltd., kottayam1 held that the owner of the forest selling standing timber of spontaneous growth in a forest is not a dealer within the meaning of section 2(viii) of the act. that decision governs the facts of the present group of appeals.2. the appeals are dismissed with costs. there will be one hearing fee.
Judgment:

J.C. SHAH, J.

1. The question which falls to be determined in these appeals is “whether a person who sells standing timber of spontaneous growth in a forest owned by him can be deemed to be a dealer within the meaning of the Kerala General Sales Tax Act, 1962”. This Court in Dy. Commr of Agricultural Income Tax and Sales Tax, Central Zone, Ernakulam v. Palampadam Plantations Ltd., Kottayam1 held that the owner of the forest selling standing timber of spontaneous growth in a forest is not a dealer within the meaning of Section 2(viii) of the Act. That decision governs the facts of the present group of appeals.

2. The appeals are dismissed with costs. There will be one hearing fee.


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