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of <h1>Movable property defined as all property except immovable property under Section 3(36) General Clauses Act 1897</h1> Section 3(36) of the General Clauses Act, 1897 defines movable property as property of every description except immovable property. This definition establishes that movable and immovable properties are mutually exclusive categories with no overlap. The Supreme Court in a telecommunications company case versus the Commissioner of Central Excise confirmed this categorical distinction, reinforcing that the classification system creates two distinct property types that cannot simultaneously exist in both categories under Indian law.
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