DEPUTY COMMISSIONER OF AGRICULTURAL INCOME TAX & SALES TAX, SOUTH ZONE, QUILON Vs. TRIVANDRUM CO-OPERATIVE DISTRIBUTIVE SOCIETY LTD.

JUDGEMENT

(1.) THIS is a petition by the Sales Tax Department under section 15 -B(1)of the General Sales Tax Act,1125.The period concerned is the period from 1st October 1957 to 31st March 1958.

(2.) THE respondent purchased "firewood "from the Forest Department of the State,and later sold it at Trivandrum at Rs.24 per ton as provided in the agreement with the State,dated 4th October 1957.The Sales Tax Department had a contention before the Sales Tax Appellate Tribunal that what was sold to the petitioner by the Forest Department should not be considered as "firewood This contention was discussed and negatived by the Tribunal for reasons which we consider valid. As we are in agreement with the Tribunal on this point the case has to be dealt with on the basis that what was sold by the Forest Department to the respondent Society.Ltd.was "firewood "and that what was sold later by the respondent to its customers was also the same commodity.

(3.) WHAT section 3(3)of the Act provides is that a dealer whose total turnover in any year is less than ten thousand rupees shall not be liable to pay any sales -tax for that year.We are not concerned with that exemption in this case.