State Of Kerala & Ors vs Mini Shamsudin & Anr

The Supreme Court dismissed the appeal, affirming the Constitution Bench's ruling in Sunrise Associates vs. Govt. of NCT of Delhi, which clarified that actionable claims are considered 'goods' in a broader sense but are excluded from the definition of 'goods' under Sales Tax Acts. The Court emphasized that a lottery ticket, while representing a chance for a prize, is merely a token and does not constitute 'goods' for sales tax purposes. Thus, sales of actionable claims, including lottery tickets, are not subject to sales tax laws.