धारा 66

Section 66 of the Sale of Goods Act, 1930, defines "goods" as every kind of movable property, including stock and shares, and growing crops, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale. The section reads: "Goods" means every kind of movable property, including stock and shares, and growing crops, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale. The section also provides that the term "goods" does not include actionable claims, and the Supreme Court of India in the case of M/s. K. M. Sharma v. The New India Assurance Co. Ltd., AIR 1976 SC 1897, held that the term "goods" did not include actionable claims, such as a claim for damages.