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TMI Blog1996 (10) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... elling agent on behalf of the growers and producers of these commodities. It is also averred in the petition that on a small-scale, these goods are also purchased and sold. It is urged that in this situation, the assessee would have no turnover as defined under the provisions of the Kerala General Sales Tax Act, 1963, as it is only a selling agency in respect of goods taxable on the purchase point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,09,408.88 covering the period commencing from July 1, 1987 up to March 31, 1988. This was in view of the fact that this charging provision came on the statute book with effect from July 1, 1987. 4.. The petitioner-assessee contended that this could not be turnover in view of rule 8(2) of the Kerala General Sales Tax Rules, as it related to selling agency transactions on behalf of the growers/pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay sales tax with regard to the transactions in question. 6.. The appellate authority-the Deputy Commissioner (Appeals), Kozhikode-considered the matter in the light of the position of the assessee and the impact of the earlier decision of this Court. It was argued before the first appellate authority that the assessee in their relation to the principals displayed a peculiarity of the situation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neral Sales Tax Act. 8. There would not be any difficulty to endorse the view of the three authorities below, moment we see section 2(viii) of the Kerala General Sales Tax Act, 1963 defining the term dealer . The common sense view of the term dealer would refer to any person who carries on the business of buying and selling of the goods. However, the statutory definition of the term dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability in the event of total turnover exceeding Rs. 50,00,000 during the assessment year in question. 10.. In other words, the statutory provisions govern taxability of the assessee before us, basically by virtue of the statutory provision that even any person concerned with supply or distribution would have to be understood as a dealer with reference to the liability under the tax. The posi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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