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THE PUNJAB VALUE ADDED TAX ACT, 2005
CHAPTER - I : PRELIMINARY

2. Definitions - In this Act, unless the context otherwise requires,-

(k) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, actionable claims, money, stocks, shares and securities and includes livestock, growing crops, grass, trees, plants attached to or forming part of the land, which are agreed to be severed before the sale or under the contract of sale;