STATE OF KERALA vs MINI SHAMSUDIN

The Supreme Court held that actionable claims are considered 'goods' in a broader sense but are excluded from the definition of 'goods' under the Sales Tax Acts, as established in Sunrise Associates vs. Govt. of NCT of Delhi & Ors. The Court clarified that a lottery ticket, while being a mere piece of paper, represents a conditional right to a prize, thus qualifying as an actionable claim. Consequently, the sale of a lottery ticket is not subject to sales tax laws, affirming the legal principle that actionable claims are movable property but not taxable under the Sales Tax Act.