https://www.taxtmi.com/caselaws?id=102327 Lottery tickets were treated as goods to the extent they confer a transferable right to participate in the draw, while only the contingent right to claim prize money remained an actionable claim; on that basis, State sales tax could be levied on the sale of that aspect of the ticket. The SC also held that a Tamil Nadu notification giving local lottery tickets a tax advantage, while imported lottery tickets remained burdened, was discriminatory and offended article 301 read with article 304(a). The levy on lottery tickets was therefore sustained, but the discriminatory exemption notification was invalidated. en-us Fri, 04 Oct 1985 00:00:00 +0530 Wed, 02 Jul 2014 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102327 Lottery tickets were treated as goods to the extent they confer a transferable right to participate in the draw, while only the contingent right to claim prize money remained an actionable claim; on that basis, State sales tax could be levied on the sale of that aspect of the ticket. The SC also held that a Tamil Nadu notification giving local lottery tickets a tax advantage, while imported lottery tickets remained burdened, was discriminatory and offended article 301 read with article 304(a). The levy on lottery tickets was therefore sustained, but the discriminatory exemption notification was invalidated. Case-Laws VAT and Sales Tax Fri, 04 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102327