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of <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> The HC of Sikkim determined lottery tickets constitute actionable claims rather than goods. The writ petition was successful, resulting in the quashing of ... Lottery tickets were held to be actionable claim and not goods and therefore, there can not be any service tax under business auxiliary service as promotion, marketing or sale of client's goods. 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)
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