STATE OF KERALA Vs. KAKKODAM MAMMU HAJI

JUDGEMENT

(1.) The question which falls to be determined in these appeals is "whether a person who sells standing timber of spontaneous growth ina forest owned by him can be deemed to be a dealer within the meaning of the Kerala General Sales Tax Act, 1962" This court in The Deputy Commr. of Agricultural Income-tax and Sales-tax, central Zone, Ernakulam v. M/s. Palampadam Plantations Ltd. , Kottayam held that the owner of the forest selling standing timber of spontaneous growth in a forest is not a dealer within the meaning of S. 2 (viii) of the Act. That decision governs the facts of the present group of appeals.

(2.) The appeals are dismissed with costs. There will be one hearing fee.