As pointed out in Mahadeo vs The State of Bombay the distinction which prevailed in English law between fructus naturales and fructus industriales does not exist in Indian law, and the only question which would fall to be considered in India is whether a transaction concerns "goods" or "movable property" or "immovable property" ' The importance of this question is twofold: (I) in the case of immovable property, a document of the kind specified in section 17 of the requires to be compulsorily registered and if it is not so registered, the consequences mentioned in sections in sections 49 and 50 of that Act follow, while a document relating to goods or movable property is not required to be registered; and 2) by reason of the interpretation placed on Entry 54 in List II in the Seventh Schedule to the Constitution of India by this Court a State cannot levy a tax on the sale or purchase of any property other than "goods" .