TMI Blog1989 (8) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. In the appeal, the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, by order dated April 2, 1982, affirmed the said decision. The appellate decision was rendered ex parte. The appellate authority held that the assessee was a limited company doing business in rubber and had admitted that they were dealers. Though they requested for time for production of C forms, they were never produced which resulted in the assessment made by the Sales Tax Officer at 10 per cent. Before the Sales Tax Appellate Tribunal, the revision petitioner-assessee contended that it was not a dealer in rubber under the Central Sales Tax Act, and that the rubber actually sold by it inter-State was produced in its estate and so no tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the extended inclusive definition of the word "business" in section 2(aa) of the Act, it would take within its fold a vast number of persons who would not otherwise be dealers in the restricted sense, as stated by the Supreme Court in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1. It was also observed therein that the decision of the Bombay High Court in Girdharilal Jiwanlal v. Assistant Commissioner of Sales Tax [1957] 8 STC 732, and the decision of the Supreme Court in Konduri Buchirajalingam v. State of Hyderabad [1958] 9 STC 397, indicated or visualised that an agriculturist may also be a dealer even before the amendment of the Central Sales Tax Act by Act 103 of 1976. 4.. We are concerned with the following defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 920, embrace 'almost anything which is an occupation, as distinguished from a pleasureanything which is an occupation or a duty which requires attention is a business.....' ....." Here admittedly the revision petitioner-assessee is a public limited company incorporated in India and is carrying on the business of planting and growing rubber in its estate in Kerala. The company formed for the said purpose or with the said intention can only produce rubber and market it in a profitable manner. The company is engaged in a regular systematic activity and it cannot at all be stated that such an activity or occupation is pursued for pleasure. The said activity also requires attention. In the light of the inclusive definitions of the words "bus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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