H. ANRAJ ETC. vs GOVERNMENT OF TAMILNADU ETC.

The Supreme Court held that the sale of lottery tickets constitutes a transfer of property in goods, thereby qualifying as a sale under the Tamil Nadu General Sales Tax Act, 1959 and the Bengal Finance (Sales Tax) Act, 1941. The Court affirmed the legislative competence of the State Legislature to impose sales tax on lottery tickets under Entry 54 of List II of the Seventh Schedule. The Notification GOMs No. 219 was found not to violate Articles 14 and 34(9) of the Constitution, as it did not discriminate against any class of dealers or purchasers.