The Sale of Goods Act, 1930 is a legislation in India that governs the sale of goods. It defines various terms related to the sale of goods and provides guidelines for the rights and responsibilities of both buyers and sellers. One important term defined under this act is "goods." The term "goods" refers to tangible, movable property that is bought or sold.

According to the Sale of Goods Act, 1930, the term "goods" does not include certain items. These excluded items are mentioned in Section 2(7) of the act. One of the items that are not considered as goods under this act is "actionable claims." Here is an explanation of why actionable claims are not included in the definition of goods:

Explanation:

1. Definition of Actionable Claims:
- Actionable claims are a type of legal right that a person has against another person or entity.
- These claims are usually in the form of a debt or obligation that is enforceable by law.
- Examples of actionable claims include debts, rights under a contract, and other legal obligations.

2. Reason for Exclusion:
- The reason for excluding actionable claims from the definition of goods is that they are not tangible, movable property.
- The Sale of Goods Act, 1930 specifically defines goods as tangible property.
- Since actionable claims are intangible in nature, they do not fall under the definition of goods.

3. Examples of Actionable Claims:
- Debts: A debt owed by one person to another is considered an actionable claim. For example, if person A owes person B a certain amount of money, it is an actionable claim.
- Rights under a contract: If a person has a legal right under a contract, it is considered an actionable claim. For instance, if person A has the right to receive a certain service from person B under a contract, it is an actionable claim.
- Legal obligations: Any legal obligation that can be enforced by law is considered an actionable claim. For example, if person A has a right to demand performance from person B, it is an actionable claim.

In conclusion, actionable claims are not considered goods under the Sale of Goods Act, 1930 because they are intangible in nature and do not fall under the definition of tangible, movable property. Other items such as goodwill, stocks and shares, and harvested crops are considered as goods under this act.