1960 (2) TMI 36 - HC - VAT and Sales Tax

Summary

The Kerala High Court ruled that animals and birds in captivity are considered movable property and therefore classified as "goods" under the Central Sales Tax Act, 1956. The sale of such animals is subject to taxation under the Act. The argument that animate things do not fall under the definition of "goods" in the Constitution was dismissed. The petitions challenging the taxation were dismissed.