1960 (2) TMI 36

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CST, VAT & Sales Tax
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RAMAN NAIR P.T., J. ORDER:- There can be no doubt that animals and birds in captivity (monkeys, minahs and parrots in these cases) are movable property, and they a .....

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..... gs will not fall within entry 54 of List II of the Seventh Schedule or entry 92-A of List I. It would therefore fall within entry 97 of List I and to provide for the levy of a tax on such sales would .....

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