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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 HISTORY
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Body 2. Definitions

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),

    (d) lottery tickets, and

    (e) motor spirit of any kind;