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Delhi Value Added Tax Act, 2004
CHAPTER I - PRELIMINARY

Body 2. Definitions.-

(1) In this Act, unless the context otherwise requires, -

(m). "goods" means every kind of moveable property (other than newspapers, actionable claims, stocks, shares and securities) and includes -

    (i) livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale; and

    (ii) property in goods (whether as goods or in some other form) involved in the execution of a works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable or immovable property;