2009 (1) TMI 265

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..... y which is not in the purchaser's possession. The right would fall squarely within the definition of an actionable claim and would therefore be excluded from the definition of `goods' under the Sale of Goods Act and the Sales tax statutes. - 460/2009 - - - Dated:- 23-1-2009 - Dr. ARIJIT PASAYAT JJ, and ASOK KUMAR GANGULY JJ, ORDER Dr. ARIJIT PASAYAT,J. Heard learned counsel .....

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..... purpose of the Sales Tax Acts and but for this statutory exclusion, an actionable claim would be `goods' or the subject matter of ownership. Consequently, an actionable claim is movable property and `goods' in the wider sense of the term but a sale of an actionable claim would not be subject to the sales tax law. xxxxxx xxxxxx xxxxx A lottery .....

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