According to Section 2(7) of the Sale of Goods Act,

Solution

Section 2(7) defines "goods" as "every kind of moveable property other than actionable claims and money" and includes stock and shares, growing crops, grass, and things attached to land agreed to be severed before or under the contract of sale. Critically, actionable claims (like debts, accounts receivables, or legal rights to sue) are expressly excluded from the definition of goods. This distinction is important because actionable claims are intangible rights, not moveable property, and therefore fall outside the scope of the Sale of Goods Act. Such claims are governed by the Transfer of Property Act and general principles of contract law.