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THE PUDUCHERRY VALUE ADDED TAX ACT, 2007
CHAPTER - I PRELIMINARY

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2. Definitions.

In this Act, unless the context otherwise requires,-

(r) "goods" means all kinds of movable property (other than newspapers, actionable claims, stocks and shares and securities) and includes livestock, all materials, commodities and articles including the goods (tangible or intangible) and property in goods (whether as goods or in some other form) involved in the execution of a works contract, transfer of right to use or hire-purchase or those goods to be used in the fitting out, improvement or repair of movable property and all growing crops, grass or things attached to or forming part of the land which are agreed to be severed before sale or under a contract of sale;