Indian Kanoon - Search engine for Indian Law

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mining or generation of or distribution of electrical energy or any other form of power.

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(m) Goods means all kinds of movable property including computer software but excluding actionable claims, newspapers, stocks, shares, securities or Government stamps and includes all materials, articles and commodities, whether or not to be used in the construction, fitting out, improvement or repair of movable or immovable property, and also includes all growing crops, grass, trees, plants and things attached to, or forming part of the land which are agreed to be severed before the sale or under the contract of sale.

(iii) purchase of any goods, the price of

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which is debited to the business and sale of any goods, the proceeds of which are credited to the business shall be deemed to be transactions comprised in business;

Goods - Section 2(m) of M.P. VAT Act Goods - Section 2(21) "Goods" means all kinds of movable property including computer software but "Goods" means every kind of movable excluding actionable claims, newspapers, property not being newspapers, stocks, shares, securities or Government actionable claims, money, stock, shares or stamps and includes all materials, articles securities, and includes all materials, and commodities, whether or not to be commodities and articles (including goods used in the construction, fitting out, as goiods or in some other form) involved improvement or repair of movable or in the execution f nay works contract or immovable property, and also includes all goods used in the fitting out, improvement growing crops, grass, trees, plants and or repair of movable property and things attached to, or forming part of the growing crops, grass and trees, plants land which are agreed to be severed including the produce thereof and all before the sale or under the contract of other things attached to our forming part sale. of the land which are agreed to be severed before sale or under the contract of sale;