J.C.Shah, J. (1) THE question which falls to be determined in these appeals is "whether a person who sells standing timber of spontaneous growth in a forest owned by him can be deemed to be a dealer within the meaning of the Kerala General Sales Tax Act, 1962" This court in The Deputy Commr. of Agricultural Income-tax and Sales-tax, central Zone, Ernakulam v. M/s. Palampadam Plantations Ltd., Kottayam held that the owner of the forest selling standing timber of spontaneous growth in a forest is not a dealer within the meaning of S. 2(viii) of the Act. That decision governs the facts of the present group of appeals. (2) THE appeals are dismissed with costs. There will be one hearing fee.