JUDGMENT

RANGANATHAN, J.:— M/s. Cardamom Planters Association, Bodinayakanur, (hereinafter referred to as the society) appeals from orders of the Kerala High Court upholding its liability to the levy of surcharge under the Kerala (Surcharge on Taxes) Act, 1957, as amended in 1970.

2. The Kerala General Sales Tax Act, 1963, imposes sales tax on every dealer whose total turnover for any year exceeds a specific sum. The sum prescribed was initially Rs. 10,000 but was gradually stepped up to Rs. 20,000/- in 1971, Rs. 25,000 in 1976, Rs. 35,000 in 1980, Rs. 50,000 in 1981, Rs. 75,000 in 1982 and Rs. 1 lakh in 1984. The expressions dealer, taxable turnover, total turnover and turnover are defined in Section 2 of the Act. The relevant portions of these definitions read as follows :

Section 2(viii)

"Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, executing works contract, transferring the right to use any goods or supplying by way of or as part of any service, any goods directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes;

(b) xx xx xx xx

(c) a comm