2009 (1) TMI 265

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;  Heard learned counsel for the petitioner.            Delay condoned.            Leave granted.            In view of the decision of the Constitution Bench of this Court in Sunrise Associates vs. Govt. of NCT of Delhi & Ors repor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the subject matter of ownership.     Consequently, an actionable claim is movable property and `goods' in the wider sense of the term but a sale of an actionable claim would not be subject to the sales tax law.           xxxxxx              xxxxxx   &....