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TMI Blog1984 (11) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... d as timber or firewood by owners of coffee and other plantations is exigible to tax under the Kerala General Sales Tax Act. 2.. In Manager, Pulpally Devaswom v. State of Kerala [1977] 40 STC 350 this Court held that turnover in regard to such trees of spontaneous growth could not be taxed because: (i) to bring "occasional transactions" within the meaning of section 2(vii), they should be tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of selling and buying. And this Court held that even a person engaging in casual transactions could be regarded as a dealer in view of the wider language. The two questions specifically considered in Pulpally [1977] 40 STC 350 and noticed in the preceding paragraph were not separately examined in those cases. 4.. It is not disputed that at the material time, "occasional transactions of a busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a seller (by way of manufacture, agriculture, horticulture or otherwise) could bring him within the meaning of "dealer " as defined in the sub-section. How can any one say that the mere cutting of a tree growing spontaneously would amount to production of goods by manufacture, agriculture or otherwise? Cutting is the final act in converting standing trees into "goods"; and such a final act alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nflict requiring resolution by a larger Bench is not involved on this point also. 6. To satisfy the element of "sale" as understood in explanation (1) to section 2(xxi) also, the timber must be produced by the seller. What has been said in connection with section 2(viii)(e) applies equally to the aforesaid explanation. 7.. All that is necessary to add is that we have not taken into account the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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