https://www.taxtmi.com/caselaws?id=33335 A lottery ticket was treated as evidence of a purchaser's chance to win a prize, not as "goods" for sales tax purposes. The analysis applied the classical meaning of sale of goods, read with Article 366(29A)(a), and held that the decisive question is whether the subject of transfer is movable property excluding an actionable claim. Because the ticket conferred only a conditional or contingent beneficial interest, the transfer fell within the definition of an actionable claim under the Transfer of Property Act and outside sales tax on goods. The earlier contrary view was overruled prospectively. en-us Fri, 28 Apr 2006 00:00:00 +0530 Fri, 19 Sep 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33335 A lottery ticket was treated as evidence of a purchaser's chance to win a prize, not as "goods" for sales tax purposes. The analysis applied the classical meaning of sale of goods, read with Article 366(29A)(a), and held that the decisive question is whether the subject of transfer is movable property excluding an actionable claim. Because the ticket conferred only a conditional or contingent beneficial interest, the transfer fell within the definition of an actionable claim under the Transfer of Property Act and outside sales tax on goods. The earlier contrary view was overruled prospectively. Case-Laws Service Tax Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33335