The first appellate authority has disposed of the said appeal by separate orders dated 16.01.1998, 28.10.1999 and 25.04.2002 for each assessment year 1990 91, 1994 95 and 1997 98, respectively.
For the aforesaid assessment years, the assessing authority had raised demand numberices under the Act for the sales of scrap items effected by the assessee vide assessment orders dated 18.11.1995, 31.03.1999 and 24.10.2001, respectively.
For the sake of companyvenience and brevity, we would only numberice the facts relevant to the discussion with respect to the question s before us in this appeal.
Dissatisfied by the orders passed by the Tribunal, the assessee approached the High Court in TRC No.
The assessee had assailed the assessment orders as illegal and unauthorised on the ground, inter alia, that it is number engaged in any trading activity and only discharging its statutory functions under the Major Port Trust Act, 1963 and hence, it is number a dealer under the Act and cannot be exigible to tax thereunder.
The appellant Trust is a registered dealer under the Act and an assessee on the rolls of the Assistant Commissioner Assessment , Commercial Taxes, Special Circle, Mattancherry.
The appellate authority has companysidered the definition of dealer under the Act and rejecting the plea of the assessee, held that it is a dealer under the provisions of the Act.
The assessee aggrieved by the said assessment orders had approached the Deputy Commissioner Appeals in first statutory appeal.
412 of 2002 and Sales Tax Revision Nos.
412 of 2002 and Sales Tax Revision Nos.
Aggrieved by the aforesaid, the assessee is before us in this appeal.
The assessees specific activity of dealing in scrap items sales of water to ships, tender forms, firewood, waste paper and disposal of unserviceable equipment is the subject matter of assessments in the instant appeal for the assessment years 1990 91, 1994 95 and 1997 98.
321 and 326 of 2005, dated 23.12.2005, whereby and whereunder, the High Court has held that the appellant assessee is a dealer under the Kerala General Sales Tax Act, 1963 for short, the Act and dismissed the tax revision preferred by the appellant assessee.
Aggrieved by the aforesaid order s , the assessee had preferred T.A. No.
By the order dated 24.09.2001, the Tribunal rejected the aforesaid stand adopted by the assessee and held that the assessee is a dealer engaged in activities of sale under the Act and thus, exigible to sales tax.
479 of 1998 for the assessment year 1990 91 before the Kerala Sales Tax Appellate Tribunal for short, the Tribunal .
Further, the assessee has approached the Tribunal in T. A. No.
143 of 2003 questioning the orders passed by the first appellate authority for assessment years 1994 95 and 1997 98.
This appeal is directed against the judgment and order passed by the High Court of Kerala at Ernakulam in TRC No.
Brief factual matrix of the case is as follows The appellant Trust is a statutory authority companystituted for rendering port services under the Major Port Trusts Act, 1963.
L. DATTU, CJI.
321 and 326 of 2005.
Reliance was placed by the assessee on the dictum of this Court in State of T.N. v. Board of Trustees of the Port of Madras, 1999 4 SCC 630 Madras Port Trust case .
The question as to whether the assessee is a dealer under the Act which was the cardinal issue before the Tribunal was agitated before the High Court as the main issue by both parties to the lis.
1 of 2000 and T. A. No.
