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TMI Blog2001 (7) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... ard Mr. K.C. Rajappa, learned counsel for the petitioner and Mr. S.V. Radhakrishnan, learned Government Advocate (Sales Tax) appearing for the respondents. 3.. It is being rightly pointed that though there is an amendment with respect to the definition of "turnover", namely, section 2(r) of the Tamil Nadu General Sales Tax Act, 1959, there is no corresponding amendment to the Central Sales Tax Act. This factual position is admitted by the learned Government Advocate appearing for the respondents. 4.. It is true that in a decision reported in Kanyakumari District Planters Association v. Deputy Commercial Tax Officer [1998] 108 STC 31, this Court held that growers of rubber can be called upon to register themselves as dealers under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Produce Co. Ltd. [1970] 25 STC 57 and Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Travancore Rubber and Tea Co. [1967] 20 STC 520 held thus: "The decision of the Supreme Court shows that even in cases where agriculture is being carried on in a business-like manner, such as in a plantation or estate, the operation will not cease to be an agricultural operation and be regarded as a business operation. In order to make an agriculturist a dealer carrying on a business in selling his produce, something more is necessary to be established than pointing out that he systematically raises the produce in his lands, converts it into a marketable commodity and then sells the commodity at a profit in the market. The court no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Central Sales Tax Act. The court observed that what has got to be applied to a given situation is the definition of the expression 'dealer' as found in the Central Sales Tax Act and not in any of the local Acts. It may be observed that this idea had been expressed in the earlier decision as well, i.e., Deputy Commissioner v. Travancore Rubber Tea Co. [1967] 20 STC 520 (SC). As in all these Supreme Court cases, so too in the present case, the taxing department has not established positively that the assessees are carrying on an activity for profit which may be properly regarded as a business in selling latex. All that the Tribunal and the other authorities were able to find is that the assessees own a considerable acreage of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 STC 405 (Mad.). 9.. In the circumstances, learned counsel for the petitioner, is well-founded in contending that in the light of the overwhelming plethora of decisions and pronouncements of the apex Court, the respondents have no authority to call upon the petitioners to register themselves as dealers under the Central Sales Tax Act. I find there is considerable force in the contention advanced by Mr. K.C. Rajappa, learned counsel for the petitioners. 10.. Had there been amendment to the Central Sales Tax Act this Court would be justified in proceeding on the basis that the earlier pronouncements of the apex Court as well as the judgment of the division Bench no longer holds good and Legislature had stepped in and had introduced appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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