Section 2(15) in West Bengal Value Added Tax Act, 2003
(15)"goods" includes all kinds of movable property other than-(a)[***] [Omitted the word 'newspaper' w.e.f. 1.4.2005 by S. 6(1) (c) of WB Act XIII of 2005.] actionable claims, stocks, shares or securities,(b)country liquor,(c)foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters and wines or a mixture thereof beer, ale, porter, cider, perry, and other similar potable fermented liquors,(d)lottery tickets, and(e)motor spirit of any kind;
