Livestock falls within the definition of goods under the Andhra Pradesh General Sales Tax Act, 1957, and is therefore subject to sales tax.

( 1 ) AS the two writ petitions raised common points, it is proposed to dispose of them by a common judgment. The two points raised arc: (i) Whether livesiock fall under goods wjthin the meaning of sec. 2 (h) of the Andhra Pradesh general Sales Tax Act; (ii) Whether the petitioners are entitled for the exemption contemplated under G. O. Ms. No. 2193 Revenue dated 19-12-1961.

( 2 ) THE petitioners in both the writ petitions are dealers in goafs and sheep. For the assessment year 1969-/0. the respondent in W. P. 4419/72 Deputy commercial Tax Officer accepted the return filed by the petitionertherein and assessed him on a purchase turnover of rs. 2,43,487-75 Ps. in goats and sheep.

( 3 ) THE petitioner in W. P. 5225/72 is a dealer in goats and sheep at Kodavaluru. His business consists in purchasing locally livestock such as goats and sheep and selling them to dealers at madras who in their turn sell them to butchers in Madras. For the year 1968- 69, the Commercial Tax Officer, Nellore by his assessment order dated 9-5-1969 assessed the petitioner to tax on a net purchase turnover of Rs. 3,75,087-00 as against the purchase turnover of Rs. 3,40,839/- disclosed by the accounts of the petitioner.

( 4 ) IT is contended by both Sri S. Dasaradharama Reddi and Sri A. Mahadev learned counsel appearing for the petitioners that the livestock such as goats and sheep do not fall within the definition of goods as defined in Section 2 (h) of the Andhra Pradesh General Sales Tax act, 1957 (hereinafter referred to merely as the act ) and If it is to be so construed as falling within that definition the definition itself is ultra vires the constitution of India as it is opposed to cltfuse (12) of Art. 366 of the Constitution read with Entry 54 of List II of the seventh Schedule appended to the Constitution of India.

( 5 ) THE livestock, in order to be made the subject matter of Sales Tax must be shown as the goods within the meaning of that expression occurring in section 2 (h) of the Act which in so far as it is material reads as follows:- "2 (h) goods means all kinds of movable property other than actionable claims, stocks, shares and securities and includes all materials, articles. . . . . . "

( 6 ) SO, what is manifest from this definition is that goods means moveabie property. The State Legislature derives power to levy taxes on sale or purchase of goods on account of Arts 245 and 246 read with Entry 54 of List II of the seventh Schedule appended to the Constitution. That Entry 54 reads as follows:- "54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92a of List I,"

( 7 ) CLAUSE 12 of Art. 366 defines goods as including ail materials, comrr. odfties and articles. The learned coursel contend that the expression goods do not take within their ambit the expression livestock. The expression livestock though constitute movable property still it cannot be considered to be goods as defined by the Act and the expression goods do not include, according to the learned counsel, anlmace chattel which no doubt is considered as movable property. No authority was cited by the learned counsel in support of their contention that livestock are not movable property as defined in the General Clauses act or goods within the meanirg of the expression as defined in the Act. The expression movable property occurring in the Act shall have to be understood in the light of the meaning given to the expression movable property in Seccicn 3 (19) of the Andhra Pradesh General Clauses Act, 1891. The expression movable property is defined in the General clauses Act as meaning property of evety description except Immovable property. I am not able to find any judicial ba sis for the proposition that animate objects such as livestock could not come with in the definition of movable property. The expression goods as has already been noticed was defined by the Act ti mean all kinds of movable prop