50,000 during the assessment year 1963 64.
Appeal by special leave from the order dated September 15, 1966 of the Kerala High Court in Tax Revision Case No.
Before the Appellate Tribunal it was companymon ground that the trees sold were of spontaneous growth.
In appeal the Appellate Assistant Commissioner companyfirmed that order.
The respondent sold trees of spontaneous growth in its estate for Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The respondent did number appear.
106 of 1966.
The Judgment of the Court was delivered by 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 companypany was number a dealer within the meaning of s. 2 viii of the Kerala General Sales Tax Act 1963 Act 15 of 1963 hereinafter called the Act.
R. Krishna Pillai, for the appellant.
1058 of 1967.
