TMI Blog2019 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... AS HIGH COURT] in the said decision it was held that the respondent carrying of business in selling his produce something more is necessary to be established than pointing out that he systematically raises the produce in his lands, converts it into a marketable commodity and then sells the commodity at a profit in the market. It was held that though there was an amendment to the definition of 'turnover' in Section 2(r) of the GST Act, there was no corresponding amendment to the Central Sales Act, 1956 - Hence, it was held that the notice calling upon the members of the Kanyakumari District Planters Association to get themselves registered as dealers under the CST Act was without authority and liable to be quashed. The raw rubber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the order of the Appellate Tribunal is correct in an agriculturist producer of raw rubber could be treated as dealers under Section 2(b) of the CST Act in view of the Amendment brought to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 is dismissed? 2. Whether the Appellate Tribunal is correct in the inter-state sale of the raw rubber latex / rubber sheets are assessable under the CST Act is set aside? 4. The matter arises under the provisions of the General Sales Tax Act, 1959 (in short 'GST Act') for the assessment year 2001-02. The Assessing Officer, by order dated 05.11.2007 upon checking the accounts levied tax on interstate sale of rubber latex to the tune of ₹ 3,63, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, put a caveat that if a particular planter or agriculturist had carried on business or dealt with rubber in the course of interstate trade and if the authorities had material they could call upon him to either register himself, or subject him to prosecution as had been provided in the Act. 6. Thus we have to see as to whether the Revenue has made out a case on fact to make the respondent to fall within the explanation, which was pointed out in the aforementioned decision. On going through the order passed by the Appellate Authority, we find that a categorical finding has been recorded that the respondent did not have any selling association or sales office or Marketing Officer. The enquires received at the estate are atte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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