https://www.taxtmi.com/caselaws?id=162981 Lottery tickets are treated as actionable claims, not goods, because a ticket gives only a conditional right to participate in a draw and is excluded from the statutory definition of goods. On that footing, sales tax under the Kerala General Sales Tax Act cannot be levied on their sale, since the taxing power under Entry 54 of List II and article 366(29A) extends only to sales or purchases of goods. Section 5BA, which sought to support a levy of licence fee or tax on lottery ticket sales, is therefore unconstitutional and ultra vires. Notices and proceedings against lottery dealers for such levy cannot be sustained. en-us Fri, 16 Mar 2007 00:00:00 +0530 Wed, 19 Mar 2014 17:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162981 Lottery tickets are treated as actionable claims, not goods, because a ticket gives only a conditional right to participate in a draw and is excluded from the statutory definition of goods. On that footing, sales tax under the Kerala General Sales Tax Act cannot be levied on their sale, since the taxing power under Entry 54 of List II and article 366(29A) extends only to sales or purchases of goods. Section 5BA, which sought to support a levy of licence fee or tax on lottery ticket sales, is therefore unconstitutional and ultra vires. Notices and proceedings against lottery dealers for such levy cannot be sustained. Case-Laws VAT and Sales Tax Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162981