https://www.taxtmi.com/caselaws?id=154857 The court held that chicks are considered "goods" under entry 54 in List II of the Seventh Schedule to the Constitution of India, allowing for the imposition of sales tax on their sale. Additionally, the court determined that chicks cannot be classified as live-stock under the Andhra Pradesh General Sales Tax Rules, 1957, as they do not fall within the specific category of domestic animals listed in the rule. As a result, the writ petitions were dismissed, and no costs were awarded. en-us Fri, 24 Apr 1987 00:00:00 +0530 Tue, 27 Aug 2013 18:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154857 The court held that chicks are considered "goods" under entry 54 in List II of the Seventh Schedule to the Constitution of India, allowing for the imposition of sales tax on their sale. Additionally, the court determined that chicks cannot be classified as live-stock under the Andhra Pradesh General Sales Tax Rules, 1957, as they do not fall within the specific category of domestic animals listed in the rule. As a result, the writ petitions were dismissed, and no costs were awarded. Case-Laws VAT and Sales Tax Fri, 24 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154857