Judgment

GROVER, J. :- This is an appeal by special leave from a judgment of the Kerala High Court dismissing in limine a revision petition directed against the order of the Sales Tax Appellate Tribunal dated April 15, 1966 by which it was held that the respondent company was not a "dealer" within the meaning of Sec. 2 (viii) of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) hereinafter called the "Act."

2. The respondent sold trees of spontaneous growth in its estate for Rs. 50,000 during the assessment year 1963-64. The assessing authority levied sales tax by treating the aforesaid amount as taxable turnover under the Act. In appeal the Appellate Assistant Commissioner confirmed that order. Before the Appellate Tribunal it was common ground that the trees said were of spontaneous growth. The Tribunal did not accede to the contention of the State representative that under the contract, by the process of uprooting the trees, the respondent produced timber and would be covered by the definition of a "dealer" contained in Section 2 (viii) of the Act. It was held that uprooting of the trees was not being done by the respondent and no process had been employed by which it could