Kerala HC: Captive Animals as Goods for Taxation

The Kerala HC held that animals and birds in captivity are movable property and classified as "goods" under the Central Sales Tax Act, 1956. Sales of these animals are subject to taxation under the Act, rejecting the argument that animate things are not included in the definition of "goods" in the Constitution. Petitions challenging the taxation were dismissed.

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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.

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