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THE RAJASTHAN VALUE ADDED TAX ACT, 2003
CHAPTER- I : PRELIMINARY

2. Definitions,-

In this Act, unless the subject or context otherwise requires,-

(15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sales or under the contract of sale;