2009 (6) TMI 945

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..... acts and circumstances of the case, the Sales Tax Appellate Tribunal is justified in confirming the levy of tax on sales of lottery tickets which cannot be considered as goods. The assessee is a dealer in the sale of lottery tickets. Earlier, the honourable Supreme Court in the decision H. Anraj v. Government of Tamil Nadu reported in [1986] 61 STC 165 took a view that the sale of lottery ticke .....

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..... SC); [1986] 1 SCC 414 incorrectly held that a sale of a lottery ticket involved a sale of goods. There was no sale of goods within the meaning of the Sales Tax Acts of the different States but at the highest a transfer of an actionable claim. The decision to the extent that it held otherwise is accordingly overruled though prospectively with effect from the date of this judgment. In the order .....

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