ABRAHAM Vs. ASST SALES TAX OFFICERALWAYE

JUDGEMENT

(1.) There can be no doubt that animals and birds in captivity (monkeys, minahs and parrots, in these cases) are moveable property, and they are therefore goods as that word is defined in S.2(d) of the Central Sales Tax Act, 1956. Hence the sale of such things is liable to taxation under that Act. The argument that animate things will not come within the definition of goods in Art.366(12) of the Constitution does not carry the petitioners far even if it is well founded. Assuming it to be well founded, the sale of such thin entry 54 of list II of the Seventh Schedule or entry 92A 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 be within the competence of Parliament.

(2.) I dismiss the petitions.