In the Sale of Goods Act (SOGA), "goods" are defined as tangible movable property, which includes all types of physical items that can be bought and sold. This definition encompasses both new and used goods, as well as specific categories such as crops and other forms of produce. Goods do not include intangible assets such as services, stocks, or shares. The Act aims to regulate the sale of these goods to ensure fair transactions between buyers and sellers.
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