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    <description>Lottery tickets were treated as actionable claims, not goods, and service tax could not be levied on their promotion or marketing for the period in question. The High Court applied the Supreme Court&#039;s ruling as fully covering the issues raised in the writ petition and disposed of the matter in accordance with that decision. Relief was therefore available to the petitioner only to the extent permitted by the governing Supreme Court judgment.</description>
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      <description>Lottery tickets were treated as actionable claims, not goods, and service tax could not be levied on their promotion or marketing for the period in question. The High Court applied the Supreme Court&#039;s ruling as fully covering the issues raised in the writ petition and disposed of the matter in accordance with that decision. Relief was therefore available to the petitioner only to the extent permitted by the governing Supreme Court judgment.</description>
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