M/S. COCHIN PORT TRUST vs STATE OF KERALA

The Supreme Court ruled that M/s Cochin Port Trust qualifies as a 'dealer' under the Kerala General Sales Tax Act, 1963, due to its activities involving sales of scrap items, despite its primary function as a statutory authority under the Major Port Trusts Act, 1963. The Court emphasized that the definition of 'dealer' under Section 2(viii) of the Act encompasses entities engaged in sale transactions, regardless of their primary statutory functions. Consequently, the appeal against the High Court's dismissal of the tax revision was rejected, affirming the liability to pay sales tax.