GOSRI DAIRY Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE Tax Revision Cases are by the Gosri Dairy, Vyttila, a firm dealing in dairy products. The business necessitates keeping of a productive live-stock. As the productivity of milch cows is not without limitation of time, the firm has necessarily to sell away a part of the live-stock annually, to be replaced by fresh yielding stock. The question arose whether the proceeds of such sales are to be counted as part of the turnover of the firm liable to sales-tax.

(2.) T. R. C. No. 82 of 1059 relates to the assessment for the year 1955-58, and No. 83 of 1959 for the year 1956-57. In these years, the proceeds of sales of dry cattle came to Rs. 11,270 and 15,890 respectively. The Sales Tax Officer included the above sums in the turnover of the petitioner's business for the relative years and assessed tax. The appeals by the firm before the Additional Appellate assistant Commissioner, and before the Sales Tax Appellate Tribunal proved unsuccessful. Hence these petitions for revision under Section 15b of the General sales Tax Act, by the assessee.

(3.) IN the year 1954-55 also, the sale proceeds of dry cattle were taken as part of the turnover and assessed. That came up in T. R. C. No. 21 of 1957 (Ker) and was affirmed by this Court observing :