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1967 (4) TMI 134 - SC - VAT and Sales TaxWhether Travancore Rubber and Tea Co., hereinafter referred to as the assessee, was not a "dealer" within section 2(b) of the Central Sales Tax Act, 1956? Held that:- Appeal dismissed. The petitioner in the Instant case owns considerable lands which he cultivates and gets agricultural produce from them. He has also a business. The accounts of the two are separately maintained (which fact the Assistant Commissioner admits in his order in Appeal No. 5060/I.A. 6 of 1954) and the income from agriculture can. be clearly separated from the income of his other business. There is nothing to show that the petitioner acquired these lands with a view to doing 'the business of selling or supplying' agricultural produce.
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