1960 (2) TMI 36

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....ns)<br>Dated:- 25-2-1960<br>- - -<br>CST, VAT & Sales Tax<br>RAMAN NAIR P.T., J. ORDER:- There can be no doubt that animals and birds in captivity (monkeys, minahs and parrots in these cases) ar....

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....founded, the sale of such things will not fall within entry 54 of List II of the Seventh Schedule or entry 92-A of List I. It would therefore fall within entry 97 of List I and to provide for the levy....