DEPUTY CAIT AND SALES TAX Vs. MAMMU HAJI

JUDGEMENT

(1.) These tax revision cases taken by the Department pertain to Sales Tax assessments for the years 1957-58, 1958-59 and 1959-60 respectively. They raise a common question and are dealt with by a common judgment. The question is whether a person selling trees growing spontaneously in his land can be said to be a 'dealer' within the meaning of that term in the General Sales Tax Act, 1125. For this purpose, it is essential that the assessee should carry on the business of buying or selling goods. When a person sells the produce from his land whether produced therein by agricultural operations or what grow there spontaneously, there is no element of any business involved. We dismiss these tax revision cases; but make no order as to costs.