https://www.taxtmi.com/caselaws?id=105302 A broad statutory definition of "livestock" under the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 can extend to aquatic animals where they are covered by valid notification. Prawns were treated as falling within the notified category because they are aquatic animals with attributes of life, sensation and voluntary motion, and the fact that they are not quadrupeds did not exclude them. Earlier decisions were distinguished on different statutory language and commodities, so the levy of market fee on dead or dried prawns was upheld. en-us Fri, 30 Jan 2004 00:00:00 +0530 Mon, 21 Sep 2015 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105302 A broad statutory definition of "livestock" under the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 can extend to aquatic animals where they are covered by valid notification. Prawns were treated as falling within the notified category because they are aquatic animals with attributes of life, sensation and voluntary motion, and the fact that they are not quadrupeds did not exclude them. Earlier decisions were distinguished on different statutory language and commodities, so the levy of market fee on dead or dried prawns was upheld. Case-Laws VAT and Sales Tax Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105302