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Abraham Vs. Asst. Sales Tax Officer, Alwaye - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKerala High Court
Decided On
Case NumberO.P. Nos. 191 and 192 of 1960
Judge
Reported inAIR1960Ker360; [1960]11STC291(Ker)
ActsCentral Sales Tax Act, 1956 - Sections 2; Constitution of India - Article 366(12)
AppellantAbraham
RespondentAsst. Sales Tax Officer, Alwaye
Advocates: C.T. Peter,; C.T. Joseph and; T.C. Karunakaran, Advs
DispositionPetitions dismissed
Excerpt:
- - the argument that animate things wilt not come within the definition of 'goods''in article 366(12) of the constitution does not carry the petitioners far even if it is well-founded. assuming it to be well founded, the sale of such things will not fall within entry 54 of list ii of the seventh schedule or entry 92a of list i......to taxation under that act. the argument that animate things wilt not come within the definition of 'goods'' in article 366(12) of the constitution does not carry the petitioners far even if it is well-founded. assuming it to be well founded, the sale of such things will not fall within entry 54 of list ii of the seventh schedule or entry 92a of list i. it would therefore fall within entry 97 of list i and to provide for the levy of a tax on such sales would be within the competence of parliament. 2. i dismiss the petitions.
Judgment:
ORDER

P.T. Raman Nayar, J.

1. There can be no doubt that animals and birds in captivity (monkeys, minahs and parrots, in these cases) are moveable property, and they are therefore 'goods' as that word is defined in Section 2(d) of the Central Sales Tax Act, 1956. Hence the sale of such things is liable to taxation under that Act. The argument that animate things wilt not come within the definition of 'goods'' in Article 366(12) of the Constitution does not carry the petitioners far even if it is well-founded. Assuming it to be well founded, the sale of such things will not fall within entry 54 of List II of the Seventh Schedule or entry 92A of List I. It would therefore fall within entry 97 of List I and to provide for the levy of a tax on such sales would be within the competence of Parliament.

2. I dismiss the petitions.


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