{"id":253222,"date":"1966-07-13T00:00:00","date_gmt":"1966-07-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/deputy-commissioner-of-vs-mammu-haji-and-ors-on-13-july-1966"},"modified":"2016-02-18T12:47:40","modified_gmt":"2016-02-18T07:17:40","slug":"deputy-commissioner-of-vs-mammu-haji-and-ors-on-13-july-1966","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/deputy-commissioner-of-vs-mammu-haji-and-ors-on-13-july-1966","title":{"rendered":"Deputy Commissioner Of &#8230; vs Mammu Haji And Ors. on 13 July, 1966"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Deputy Commissioner Of &#8230; vs Mammu Haji And Ors. on 13 July, 1966<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1967 19 STC 45 Ker<\/div>\n<div class=\"doc_bench\">Bench: M Menon, P G Nair<\/div>\n<p id=\"p_1\">JUDGMENT <\/p>\n<p id=\"p_1\">1. These tax revision cases taken by the department pertain to sales tax assessments for the years 1957-58, 1958-59 and 1959-60 respectively. They raise a common question and are dealt with by a common judgment. The question is whether a person selling trees growing spontaneously in his land can be said to be a &#8220;dealer&#8221; within the meaning of that term in the <a href=\"\/doc\/1645178\/\" id=\"a_1\">General Sales Tax Act<\/a>, 1125. For this purpose, it is essential that the assessee should carry on the business of buying or selling goods. When a person sells the produce from his land whether produced therein by agricultural operations or what grows there spontaneously, there is no element of any business involved. We dismiss these tax revision cases ; but make no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Deputy Commissioner Of &#8230; vs Mammu Haji And Ors. on 13 July, 1966 Equivalent citations: 1967 19 STC 45 Ker Bench: M Menon, P G Nair JUDGMENT 1. These tax revision cases taken by the department pertain to sales tax assessments for the years 1957-58, 1958-59 and 1959-60 respectively. They raise a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-253222","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deputy Commissioner Of ... vs Mammu Haji And Ors. on 13 July, 1966 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/deputy-commissioner-of-vs-mammu-haji-and-ors-on-13-july-1966\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deputy Commissioner Of ... vs Mammu Haji And Ors. on 13 July, 1966 - Free Judgements of Supreme Court &amp; 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