In this Act, unless the context otherwise requires,-

(15). "goods" includes all kinds of movable property other than-

(a) actionable claims, stocks, shares or securities,

(b) country liquor,

(c) foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters and wines or a mixture thereof beer, ale, porter, cider, perry, and other similar potable fermented liquors,

(cc) rectified spirit and Extra Neutral Alcohol (ENA),

(ccc) goods leviable to tax under the West Bengal Goods and Services Tax Ordinance, 2017,

(d) lottery tickets, and

(e) motor spirit of any kind;