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TMI Blog1978 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... les of the Supreme Court decisions in Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Greenham Estate (P.) Limited[1969] 24 S.T.C. 424 (S.C.). and Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Midland Rubber and Produce Co. Ltd.[1970] 25 S.T.C. 57 (S.C.). If the position were as stated by the assessee, the principle of the above decisions undoubtedly support its contention. The Sales Tax Officer dealt with the matter in his order where he pointed out the conditions and circumstances from which he drew the inference that the assessee was a dealer as defined in section 2(b) of the Act. Before we proceed to detail these circumstances and conditions, we might notice the definition of the term "dealer" in the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to sell rubber derived from them and that no other business is alleged to have been carried on by the assessee; and that it was therefore a pure agriculturist in rubber which sells the agricultural produce in its marketable stage. This was a clear finding of fact by the Appellate Assistant Commissioner after consideration of all the facts and circumstances, which had been noticed by the Sales Tax Officer for coming to the conclusion against the assessee. We may at this stage refer to the decision of the Supreme Court on which reliance has been placed by counsel for the assessee, viz., the Dharmodayam Company's case[1977] 109 I.T.R. 527 at 533 (S.C.)., where it was laid down by the Supreme Court that from an enumeration of several objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the assessee was indulging in the activities of buying and selling rubber. But in order to entitle him to be regarded as a dealer within the meaning of the definition of "dealer" in section 2(b) of the Act, it was necessary to investigate and find whether the elements of regularity of transactions, frequency and volume of sales, stressed by the judicial decisions stood satisfied or not. For this purpose, the Tribunal directed a remand to the Appellate Assistant Commissioner. 2.. Counsel for the assessee has strongly attacked the order of remand made by the Tribunal. We think the counsel's attack against the order is justified. The Tribunal has a duty to consider the several aspects on which reliance had been placed by the Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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