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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005)
CHAPTER-I : PRELIMINARY

2: Definitions:

In this Act, unless the context otherwise requires-

(14)"Goods" means every kind or class of movable property (other than newspaper, actionable claims, stocks, shares and securities and postal stationery sold by the Postal Department) and includes-

    (a) livestock, growing crops, grass, trees and things attached to or fastened to any thing permanently attached to the earth which under the contract of sale are agreed to be severed;

    (b) all materials, commodities and articles (whether as goods or in some other form) involved in the execution of works contract including those used in the fitting out, improvement or repair of any movable or immovable property, or involved in lease or hire purchase;