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Poultry is live stock or not - supreme court judgements

(Querist) 19 January 2013 This query is : Resolved 
Poultry is coming under Live Stock or Not for the purpose of Sales Tax at Rajasthan. Please clarify the same with Supreme Court Judgements.
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Tajobsindia (Expert) 19 January 2013
Help yourself to ref. Royal Hatcheries Pvt. Ltd Vs. State Of A.P [1994 AIR 666, 1994 SCC Supl. (1) 429] where question is answered but not in context to State of Rajasthan instead AP.
Raj Kumar Makkad (Expert) 21 January 2013
Nothing to add after getting the desired citation.

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