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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 HISTORY
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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,

(d) lottery tickets, and

(e) motor spirit of any kind;