The correct answer is (d), Actionable Claims.
Under the Sale of Goods Act, 1930, “goods” means “all chattels personal other than things in action and money”. This means that goods can be tangible items, such as furniture or cars, or intangible items, such as intellectual property. However, actionable claims are not included in the definition of goods.
An actionable claim is a right to sue someone for damages. For example, if you are injured in a car accident, you may have an actionable claim against the driver of the other car. Actionable claims are not considered to be goods because they are not tangible items.
Harvested crops, stock and shares, and grass are all considered to be goods under the Sale of Goods Act, 1930. Harvested crops are tangible items that are produced by growing plants. Stock and shares are intangible items that represent ownership in a company. Grass is a tangible item that is grown on land.
I hope this explanation is helpful. Please let me know if you have any other questions.