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TMI Blog1978 (12) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal is right in holding that the petitioner is a 'dealer' within the meaning of the Kerala General Sales Tax Act, 1963?" The assessment year with which we are concerned is the year 1974-75. The turnover on which he was assessed to sales tax included a sum of Rs. 1,15,000 representing the amount realised by the sale of slaughter tapping rubber trees. This amount was the subject-matter of an agreement or karar, a copy of which is exhibit P1, between the assessee and one A. Mohammed, partner of Messrs. A. Mohammed Sons. It was in respect of 45 acres in the Bedford Estate in Aryankavu Village, Edapalayam Muriyil, belonging to the assessee. The agreement was that Messrs. Mohammed Sons were to enjoy the rubber trees in the estate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g attached to land was to be severed by the seller and then sold, the contract was one for the sale of 'goods, wares and merchandises' within section 17; but if the contract was to give the buyer a right or licence to enter upon the land and take or sever and remove such things from the land, it fell outside that section. In most cases, the contract was then one for the sale of an 'interest in or concerning lands' within section 4, but this did not always follow, especially in the case of the class of crops known as fructus industriales." Our attention was also called to the decision of the Supreme Court in Ananda Behera v. State of OrissaA.I.R. 1956 S.C. 17. and Mahadeo v. State of BombayA.I.R. 1959 S.C. 735. Attention was also called to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fected the capital structure and the sale could not therefore give rise to a revenue receipt. The receipt from the sale of the teak trees was capital in nature. The principle of the decision does not have direct application to the case on hand, as we are not concerned with the question whether the proceeds of the sale is a capital receipt or revenue receipt. 4.. We are really concerned with the terms of exhibit P1 and the nature of the transaction evidenced thereby. On the terms of the agreement, which we have referred to earlier, we think the conveyance gave the right of enjoyment of the rubber trees and also the right to cut and sell the trees standing on the land. The trees are to be sold only after cutting; and we have no doubt that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an agent of a non-resident dealer, or a local branch of a firm or company or association situated outside the State; (e) a person who sells goods produced by him by manufacture, agriculture, horticulture or otherwise." Section 2(xxi) of the Act defines "sale", which reads: "2. (xxi) 'Sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the course of trade or business for cash or for deferred payment or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge. Explanation (1).-A transfer of the property in the following goods, namely, tea, coffee, rubber, cardamom or timber, whether in the course of trade or b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified commodities, namely, tea, coffee, rubber, cardamom or timber by one who produces the same shall be deemed to be a sale for the purposes of the Act. We may now go to the definition of the term "turnover" in section 2(xxvii). The main part of the definition says that it means the aggregate amount for which goods are either bought or sold. When this part of the definition is satisfied it is unnecessary to look for the other inclusive parts of the definition or the exemption part of it. But still for the purpose of completeness we may discuss that aspect of the question as well. What is relied upon by the counsel for the revision petitioner is the concluding part of the definition in section 2(xxvii) by which proceeds of sale of agri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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