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Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. Mammu Haji and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKerala High Court
Decided On
Case Number Tax Revision Cases Nos. 10, 11 and 12 of 1965
Judge
Reported in[1967]19STC45(Ker)
AppellantDeputy Commissioner of Agricultural Income-tax and Sales Tax
RespondentMammu Haji and ors.
Appellant AdvocateGovernment Pleader
Respondent Advocate P. Subramonian Potti,; S.A. Nagendran,; P.A. Mohammed
DispositionPetition dismissed
Excerpt:
- 1. these tax revision cases taken by the department pertain to sales tax assessments for the years 1957-58, 1958-59 and 1959-60 respectively. they raise a common question and are dealt with by a common judgment. the question is whether a person selling trees growing spontaneously in his land can be said to be a 'dealer' within the meaning of that term in the general sales tax act, 1125. for this purpose, it is essential that the assessee should carry on the business of buying or selling goods. when a person sells the produce from his land whether produced therein by agricultural operations or what grows there spontaneously, there is no element of any business involved. we dismiss these tax revision cases ; but make no order as to costs.
Judgment:

1. These tax revision cases taken by the department pertain to sales tax assessments for the years 1957-58, 1958-59 and 1959-60 respectively. They raise a common question and are dealt with by a common judgment. The question is whether a person selling trees growing spontaneously in his land can be said to be a 'dealer' within the meaning of that term in the General Sales Tax Act, 1125. For this purpose, it is essential that the assessee should carry on the business of buying or selling goods. When a person sells the produce from his land whether produced therein by agricultural operations or what grows there spontaneously, there is no element of any business involved. We dismiss these tax revision cases ; but make no order as to costs.


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