The definition of the “Goods” is defined in Article 366(12) of the Indian Constitution, it says that Goods includes all the materials, commodities and articles. It defines that only movable items which can be traded from one place to other place will fall within the definition of the term “Goods”
Movable property means any of the property which can be transferred from one place to another. The definition of movable property is given under Section 12(36) of the General Clause Act, 1847, which says “Movable Property means the property of each and every description except immovable property”.
As per the Transfer of Property Act 1882, Movable property is any kind of property which is not immovable. As per section 22 of the Indian Penal Code 1860, the word “movable property” includes the Corporeal property of every description, except land and the things which are attached to the earth or the items which are permanently fastened to anything which is attached to the earth.
In the case of State of A.P vs. National Thermal Power Corporation Ltd. AIR 2002 SC 1895 it had been held that the definition of “Goods” given in Article 366(12) of the Indian Constitution was very wide and includes all the movable property.
According to section2(26) of the General Clause Act, 1847 immovable property is a property in which a land and the benefits arises out of the land are included and it also includes the things which are attached to the earth or the things which are permanently fastened to anything which is attached to the earth.
Section 3 of the Transfer of the Property Act, 1882 defines the meaning of the “attached to the earth” which means:-
a) Rooted in the earth, like trees and shrubs.
b) Imbedded in the earth, like walls and buildings.
c) Attached to what is imbedded for the permanent beneficial enjoyment of that to which it is attached.
Taxability of services of immovable property
Earlier service tax was applicable to taxable services provided in relation to immovable property. But nowadays Goods and Service Tax is applicable in place of the service tax. What type of GST is to be charged is totally depends on the supply of the goods, whether the supply of the goods is intra-state or inter-state.
I would like to conclude my topic that immovable property cannot be counted as the goods. All kinds of movable property are come under the definition of the Goods. In Indian Law Immovable items would be the things like land or buildings which come in the category of the “immovable property” whereas movable items are the things like cattle or personal belongings which can be moved themselves or be moved in space, these things come under the category of “movable property”. In French law the crops which are standing are movables whereas the farm implements and animals are immovables because they are thought to serve the land and be the components of it. In German Law the distinction between the two is clear: immovables are the tracts of land whereas movables are everything else. So, the definition of movable and immovable property is different in different laws of the countries.
I have always been against Glorifying Over Work and therefore, in the year 2021, I have decided to launch this campaign “Balancing Life”and talk about this wrong practice, that we have been following since last few years. I will be talking to and interviewing around 1 lakh people in the coming 2021 and publish their interview regarding their opinion on glamourising Over Work.
If you are interested in participating in the same, do let me know.
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