https://www.taxtmi.com/caselaws?id=150927 Live-stock such as goats and sheep was held to fall within the statutory expression "goods" because it is movable property, and there was no basis to exclude animate property from that definition. The exemption under the relevant Government Order was unavailable because it applied only where the dealer purchased live-stock for the purpose of selling its flesh, whereas the dealers merely resold the animals to others. Rule 5 fixing the point of levy was upheld as intra vires, since rule-making power to carry out the Act includes the power to determine the point of taxation. The assessments were sustained. en-us Mon, 28 Oct 1974 00:00:00 +0530 Fri, 24 May 2013 17:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150927 Live-stock such as goats and sheep was held to fall within the statutory expression "goods" because it is movable property, and there was no basis to exclude animate property from that definition. The exemption under the relevant Government Order was unavailable because it applied only where the dealer purchased live-stock for the purpose of selling its flesh, whereas the dealers merely resold the animals to others. Rule 5 fixing the point of levy was upheld as intra vires, since rule-making power to carry out the Act includes the power to determine the point of taxation. The assessments were sustained. Case-Laws VAT and Sales Tax Mon, 28 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150927