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<h1>Lottery Tickets Deemed Actionable Claims, Challenging Regulatory Notice Successfully Overturned Through Legal Interpretation</h1> <h3>MARTIN LOTTERY AGENCIES LTD. Versus UNION OF INDIA</h3> MARTIN LOTTERY AGENCIES LTD. Versus UNION OF INDIA - 2007 (8) S.T.R. 561 (Sikkim), [2008] 14 STT 242 (SIKKIM) The High Court of Sikkim ruled that lottery tickets are actionable claims, not goods. The writ petition succeeded, and the impugned notice was quashed. No costs were awarded. (Citation: 2007 (9) TMI 39 - HIGH COURT, SIKKIM)