1989 (9) TMI 376

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..... C.J. AND RAMALINGAM S. , JJ. The judgment of the Court was delivered by S. MOHAN, OFFG. C.J.- Inasmuch as there were two sales in this case, one by the Panchayat Union in favour of a third party .....

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..... correct approach. Where periodically sales of trees are effected, it undoubtedly would be a dealer. The tax case is, therefore, dismissed. No costs. Petition dismissed. - - TaxTMI - TMITax - C .....

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