https://www.taxtmi.com/caselaws?id=127939 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. en-us Thu, 25 Feb 1960 00:00:00 +0530 Mon, 25 Mar 2013 10:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127939 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. Case-Laws VAT and Sales Tax Thu, 25 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127939