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1969 (2) TMI 127 - SC - VAT and Sales TaxWhether respondent-company was not a "dealer" within the meaning of section 2(viii) of the Kerala General Sales Tax Act, 1963? Held that:- Appeal dismissed. The juxtaposition of the word "manufacture" with "agriculture" and "horticulture" is significant and cannot be lost sight of. The intention in employing the word "produced" obviously was to introduce an element of volition and effort involving the employment of some process for bringing into existence the goods. The respondent in the present case has not been found to have done anything towards the production of the trees and even the cutting has been done by the contractor. The respondent therefore cannot possibly be regarded as a person who sells goods produced by him by agriculture, horticulture or otherwise.
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