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The Assam Value Added Tax Act, 2003.
CHAPTER - I : PRELIMINARY

2. Definitions.

In this Act, unless the context otherwise requires,-

(20) "goods" means all materials, commodities and articles and all other kinds of movable property, whether tangible or intangible, and includes,-

    1. livestock;

    2. computer software, subscriber identification module (SIM) cards and the like;

    3. all materials (whether as goods or in some other form) involved in the execution of works contracts, transfer of right to use or hire purchase or payment by instalments, or those to be used in the fitting out, improvement or repair of movable or immovable property;

    4. growing crops, grass, trees, plants and things attached to or forming part of the land which are agreed to be severed before the sale or under the contract of sale,

but does not include newspapers, electricity, money, actionable claims, stocks, shares and securities;