“Goods’ have been defined under  2(7) of the Sale of Goods Act, 1930, to include every kind of movable property, including stocks, shares, crops, grass, severable objects, etc. It is supplemented by the definitions of movable and immovable property under  3(36) and  3(26) of the General Clauses Act, 1897. This paper lays down certain dilemmas that have not been resolved despite the definitions and examines the case laws that may shed light on the same. It also examines the difference between English and Indian law on this issue. Primarily, it seeks to clarify whether certain commodities such as electricity, lottery tickets, software programs, money. Etc can be included within the definition of “goods”.

Answer B is also correct as the definition clearly states that every kind of movable property other than actionalble claims and _money_

Under the Sale of Goods Act, 1930, immovable property and money are not considered as goods. This means that they are excluded from the provisions and regulations of the act. Let's break down the explanation of why immovable property and money are not considered goods under the act:

1. Immovable Property:
- Immovable property refers to land, buildings, and any structures attached to the land.
- These properties are excluded from the definition of goods because they are not movable and do not fall under the category of tangible personal property that can be bought or sold.
- The Sale of Goods Act primarily focuses on movable goods that are capable of being transferred from one party to another.

2. Money:
- Money, in the form of cash or currency, is not considered goods under the act.
- This is because money is a medium of exchange and a unit of account, rather than a tangible item that can be bought or sold.
- While money is involved in transactions, it is not classified as a good itself but as the means of payment for goods or services.

Comparison of options:
a) Immovable property and Money - Correct answer. Both immovable property and money are not considered goods under the act.
b) Money and stock - Incorrect. Money is not considered goods, but stock (referring to goods kept for sale) is considered goods under the act.
c) Growing crop - Incorrect. Growing crops are considered goods under the act as they are tangible movable property.
d) Stock and shares - Incorrect. Stock (goods kept for sale) is considered goods, but shares (representing ownership in a company) are not considered goods under the act.

In conclusion, immovable property and money are not considered goods under the Sale of Goods Act, 1930. The act primarily focuses on movable goods that can be bought, sold, and transferred between parties.