State Of Kerala & Ors vs Prabhavathy Thankamma & Ors

The Supreme Court, referencing the Constitution Bench decision in Sunrise Associates vs. Govt. of NCT of Delhi, held that actionable claims are considered 'goods' in a broader sense but are excluded from the definition of 'goods' under Sales Tax Acts. The Court clarified that a lottery ticket, while representing a chance for a prize, is merely a token and does not constitute 'goods' for sales tax purposes. Consequently, the appeal was dismissed as it lacked merit, affirming the exclusion of actionable claims from sales tax.