Explanation:

- Trade mark: Trademarks are related to intellectual property and not typically covered under the Sale of Goods Act, which deals with the sale and purchase of goods.

- Good will: Goodwill refers to the intangible value of a business's brand and reputation. It isn't usually covered under the Sale of Goods Act, as it focuses on tangible goods.

- Money: The Sale of Goods Act primarily deals with the sale of tangible goods. Money, being the medium of exchange, is not seen as an item of sale under this Act.

- Water: Water, in bottled or commercial form, is considered a tangible good and is subject to the Sale of Goods Act.