Section 2(16) in The Andhra Pradesh Value Added Tax Act, 2005
(16)'Goods' means all kinds of movable property other than newspapers, auctionable claims, stocks, shares and securities, and includes all materials, articles and commodities including the goods as goods or in some other form, involved in the execution of a works contract or those goods used or to be used in the construction, fitting out, improvement or repair of movable or immovable property and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;
