<h1>India's Supreme Court Upholds Sikkim High Court: Lottery Tickets Not Goods, Exempt from Service Tax Under Business Auxiliary Service.</h1> The Supreme Court of India dismissed the Union of India's appeal against the Sikkim High Court's ruling that lottery tickets are actionable claims, not goods, and thus not subject to service tax. The case involved M/s Martin Lottery Agencies Ltd., with the High Court referencing the Supreme Court's previous judgment in the Sunrise Associates case. The court concluded that the insertion of an explanation in the tax law introduced a new concept of taxation, which should not be applied retrospectively. This decision has implications for the classification and taxation of lottery-related activities under the business auxiliary service category.