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THE TRIPURA VALUE ADDED TAX ACT , 2005
CHAPTER I : PRELIMNARY

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

(10) 'Goods' means all kinds of movable property (other than newspapers) and includes all materials, commodities, which are agreed to be severed before sale or purchase under a contract of sale or purchase, and property in goods (whether as goods or in some other form) involved in the execution of works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable property but does not include actionable claims, stocks, shares and securities.