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The Maharashtra Value Added Tax Act, 2002. - HISTORY
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2. Definitions

In this Act, unless the context otherwise requires, -

(12) "goods" means every kind of moveable property not being newspapers, actionable claims, money, stocks, shares, securities or lottery tickets and includes live stocks, growing crop, grass and trees and plants including the produce thereof including property in such goods attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;