JUDGMENT

SIKRI, J.

This appeal by special leave is directed against the judgment of the Kerala High Court in Tax Revision Petition No. 49 of 1963, dismissing the revision filed by the Deputy Commissioner, Agricultural Income-tax and Sales Tax, Quilon. The High Court held that the respondent, Travancore Rubber and Tea Co., hereinafter referred to as the assessee, was not a "dealer" within section 2(b) of the Central Sales Tax Act, 1956.

The facts on record are scanty. In the assessment order in respect of the assessment year 1960-61, with which we are concerned, the Sales Tax Officer, Special Circle, Alleppey, determined the turnover of the assessee at Rs. 6,14,713.92, but did not discuss the question whether the assessee was a "dealer" or not within the Central Sales Tax Act. The Additional Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, in the appeal filed by the assessee, dealt with the point raised by the assessee that it was not a dealer, as follows :

"My reading of the relevant definitions under the Act and the records and the rules issued thereon leads me to the conclusion that the officer has perfectly considered the aspect and the appellant is a '