Meaning of “declared goods” in Gujarat VAT

Meaning of “declared goods” in Gujarat VAT

“declared goods” means goods declared to be of special importance in inter-State

trade or commerce under section 14 of the Central Act;

Meaning of “goods” in Gujarat VAT

Meaning of “goods” in Gujarat VAT

“goods” means all kinds of movable property (other than newspapers, actionable
claims, electricity, stocks and shares and securities) and includes live stocks, all
materials, articles and commodities and every kind of property (whether as goods or
in some other form) involved in the execution of works contract, all intangible
commodities and growing crops, grass, standing timber or things attached to or
forming part of the land, which are agreed to be severed before sale or under
the contract of sale;

Meaning of “taxable goods” in Gujarat VAT

Meaning of “taxable goods” in Gujarat VAT

“taxable goods” means goods other than those on the sales or purchase of which no
tax is payable under section 5;