The Judgment of the Court was delivered by

RAGHAVAN, J. - The Deputy Commissioner of Agricultural Income-tax and Sales Tax, Kerala State, North Zone, Kozhikode, has filed this revision petition against the order of the Kerala Sales Tax Appellate Tribunal, Trivandrum. The respondent is a landlord having extensive cocoanut gardens and agricultural lands. He sold cocoanut fibre made out of the husks of the cocoanuts plucked from his own gardens in the year 1954-55 for Rs. 10,784-4-11. The Assistant Commercial Tax Officer proposed to levy sales tax on this amount. The respondent objected to the levy on two grounds, firstly, that he was not a dealer within the meaning of the Madras General Sales Tax Act and secondly, that the cocoanut fibre sold by him constituted agricultural or horticultural produce grown by him on his own land and hence the sales of such produce were not liable to tax under the proviso to section 2(i) of the Act. The Assistant Commercial Tax Officer negatived both these contentions and assessed the respondent. The respondent appealed to the Commercial Tax Officer, Malabar South, who agreeing with the Assistant Commercial Tax Officer, dismissed the appeal. On