ORDER There can be no doubt that animals and birds in captivity (monkeys, minahs and parrots in these cases) are movable property, and they are therefore "goods" as that words 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 will 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 92-A 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. I dismiss the petitions. Petitions dismissed