TMI Blog1964 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, Trivandrum, in Tribunal Appeal No. 428 of 1962. That decision is to the effect that the respondent, the Travancore Rubber and Tea Company, Ltd., Alleppey, is not a dealer as defined in section 2(b) of the Central Sales Tax Act, 1956, in respect of its sales of rubber and that those sales are not as a result liable to taxation under the said enactment. 2.. The definition of the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duce concerned. 4.. We take the view that an agriculturist selling his own produce either as gathered or after subjecting it to the minimum requirements necessary for transport and marketing cannot be considered to be a person engaged in the business of selling. The sale which he effects, as we see it, is only the culmination of his agricultural operations; it is not separate and distinct from h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lturist". The definition of dealer embodied in the Hyderabad General Sales Tax Act, 1950-section 2(e)-is in essential particulars the same as the definition of that expression in the Central Sales Tax Act, 1956. The definition in the Hyderabad Act reads as follows: "'dealer' means any person, local authority, company, firm, Hindu undivided family or any association or associations of persons engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale or purchase of goods other than newspapers, subject to the provisions of Entry 92-A of List I". Item 92-A of List I (Union List) is: "Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce." These entries give an indication of the scheme of Indian taxation and afford some support to the conclusion we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situate in a foreign State would fall outside the definition of "agricultural income" in section 2(1) of the Indian Income-tax Act, 1922, corresponding to section 2(1) of the Income-tax Act, 1961, and that the entire income from purely agricultural operations as well as from manufacture would be taxable as an income from business. 10.. In the light of what is stated above the T.R.C. has to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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