https://www.taxtmi.com/caselaws?id=163710 Lottery tickets are treated as actionable claims, not goods, because they confer only a conditional right to a prize; on that basis, sales tax cannot be levied on their sale as goods. The earlier contrary view was overruled prospectively. The document also states that, under a special statute with its own prosecution scheme, police investigation and cognizance on a police report are not maintainable unless authorised by the statute, and prosecution without the required prior sanction is procedurally unsustainable. On that reasoning, the criminal proceeding was held to be without jurisdiction and quashed. en-us Fri, 13 Jul 2007 00:00:00 +0530 Thu, 01 Jan 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163710 Lottery tickets are treated as actionable claims, not goods, because they confer only a conditional right to a prize; on that basis, sales tax cannot be levied on their sale as goods. The earlier contrary view was overruled prospectively. The document also states that, under a special statute with its own prosecution scheme, police investigation and cognizance on a police report are not maintainable unless authorised by the statute, and prosecution without the required prior sanction is procedurally unsustainable. On that reasoning, the criminal proceeding was held to be without jurisdiction and quashed. Case-Laws VAT and Sales Tax Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163710