Section 2(3)(e) in Punjab General Sales Tax Act, 1948
(e)[ "Goods" means all kinds of movable property and goods consumed at business premises other than newspapers, actionable claims, stocks, shares or securities and includes all materials, commodities and articles including the goods (whether as goods or in some other form) involved in the execution of a works contract or those goods which are used in the fitting out, improvement or repair of movable property:] [Substituted by Punjab Act 8 of 1987 dated 13.4.87.]