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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER I : PRILIMINARY

2. Definitions.

In this Act, unless there is anything repugnant in the subject or context, -

(k) "goods" means every kind of movable property (other than news-papers, actionable claims, stocks and shares and securities) and includes live stock, all materials, commodities and articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract, and all growing crops, grass, trees or things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;