The Sale of Goods Act, 1930, is a legislation that deals with the sale and purchase of goods in India. It provides a legal framework for the rights and obligations of buyers and sellers in a transaction involving goods. The correct answer to the question is option 'A', which states that the Act deals with movable goods only. Let's understand why this is the correct answer.

- The Sale of Goods Act, 1930, primarily focuses on movable goods. Movable goods are those that can be physically transported or moved from one place to another. Examples of movable goods include furniture, electronics, vehicles, and clothing.

- The Act defines 'goods' as every kind of movable property, except for actionable claims and money. This means that the Act does not cover immovable goods such as land, buildings, and real estate.

- The Act lays down various provisions and regulations related to the sale of goods. It covers aspects such as the formation of a contract of sale, conditions and warranties, transfer of ownership, delivery of goods, and remedies for breach of contract.

- The Act provides guidelines for determining the price, payment terms, and delivery terms in a sale transaction. It also specifies the rights and responsibilities of both the buyer and the seller.

- One of the key provisions of the Act is the implied conditions and warranties that apply to every contract of sale, unless explicitly excluded or modified by the parties. These conditions and warranties ensure that the goods are of satisfactory quality, fit for their intended purpose, and correspond to their description.

- The Act also addresses issues related to the passing of property from the seller to the buyer. It establishes rules for when the property is transferred and who bears the risk of loss or damage during transit.

- In addition to movable goods, the Act also covers certain specific types of goods such as unascertained goods, future goods, and goods perishing before the sale.

In conclusion, the Sale of Goods Act, 1930, deals with the sale and purchase of movable goods in India. It provides a legal framework to regulate transactions involving movable goods and protects the rights of buyers and sellers.