“goods” means corporeal movable things, fixed property, any real right in any such thing or fixed property, and electricity, but excluding-

[Words preceding paragraph (a) substituted by section 104 of Act 60 of 2008]

(a)     money;

(b)     any right under a mortgage bond or pledge of any such thing or fixed property; and

(c)     any stamp, form or card which has a money value and has been sold or issued by the State for the payment of any tax or duty levied under any Act of Parliament, except when subsequent to its original sale or issue it is disposed of or imported as a collector’s piece or investment article;