This research paper primarily investigates the dilemma regarding the scope of definition of “goods” for the purposes of Sale of Goods Act, 1930 (hereinafter referred to as the ‘Act’). 

‘Goods’ is defined as per Section 2 (7) of the ‘Act’ as. “Every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass, 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 Sale of Goods Act, 1930, governs the sale and purchase of goods in India. According to Section 2(7) of the Act, "goods" mean every kind of movable property other than actionable claims and money. It includes stock and shares, growing crops, grass, and things attached to or forming part of the land which is agreed to be severed before sale or under the contract of sale.

The term "goods" under the Sale of Goods Act, 1930 does not include:
1. Goodwill
- Goodwill is an intangible asset representing the reputation and brand value of a business. It is not considered a movable property and, therefore, not included in the definition of goods under the Sale of Goods Act, 1930.

2. Actionable claims
- An actionable claim is any claim to an unsecured debt or any beneficial interest in movable property, which is not in the possession of the claimant. Actionable claims are not considered goods under the Sale of Goods Act, 1930 because they are not a form of tangible movable property. Some examples of actionable claims are insurance claims, book debts, and lottery tickets.

3. Stocks and shares
- Although stocks and shares are considered goods under the Act, they are specifically mentioned as an exception in the question. Stocks and shares represent ownership interests in a company and can be bought and sold, making them a form of movable property.

4. Harvested crops
- Harvested crops are considered goods under the Sale of Goods Act, 1930, as they are movable property that can be bought and sold. The Act specifically includes 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.

In summary, the correct answer is (b) actionable claims, as they are specifically excluded from the definition of goods under the Sale of Goods Act, 1930.