IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 03.12.2009 Coram : THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN and THE HONOURABLE MR.JUSTICE M.M.SUNDRESH T.C.(R) No.1645 of 2008 Tvl. R.K.Kumar Lottery Agency Pollachi. Petitioner v. The State of Tamilnadu rep. By The Commercial Tax Officer Pollachi (East) Pollachi. Respondent Tax case Revision filed under Section 38 of the TNGST Act to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore in CTA.No.284/95 & CMP No.151/98 dated 29.01.1999. Against the order of the appellate Assistant Commissioner (CT) Pollachi IT 18/95 dated order 20.4.95 made in TNGST 244567/93-94, dated 30.12.94. Against the order of the Commercial Tax Officer, Pollachi (East) made in TNGST No.244567/93- 94 dated 30.12.94. For Appellant : Mr.S.Ramanathan For Respondents: Mr.Haja Nazirudeen, SGP JUDGMENT (Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J.) In the tax case revision, the question of law that arises for consideration is whether the lottery tickets can be regarded as goods within the meaning of the Sales Tax Act and as such exigible for tax. 2. The issue has been ultimately settled by the Supreme Court in the case of Sunrise Associates vs. Government of NCT of Delhi and Others reported in 145 STC 576 by reversing the earlier Judgment in the case of H.Anraj vs Government of Tamilnadu reported in (1986) 61 STC 165 = in 1 SCC 414 and holding that the lottery tickets is not goods as defined under the Sales Tax Enactment and sale of lottery tickets does not involve 'sale of goods' within the https://hcservices.ecourts.gov.in/hcservices/ meaning of the Sales Tax Act of the different states, which the State Sales tax law have uniformly excluded from the definition of sale of goods and hence sale of lottery tickets is not exigible to tax. 3. As the issue has been squarely covered by the decision of the Supreme Court referred to above, the tax case has to be allowed by answering the question of law in favour of the assessee and against the department and the same is allowed. No costs. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar rg To 1. The Commercial Tax Officer The State of Tamilnadu Pollachi (East),Pollachi. 2. The Appellate Assistant Commissioner (CT), Pollachi. 3. The Asst. Registrar, Income Tax Appellate Tribunal, Rajaji Bhavan, Besant Nagar, Madras-90 4. The Secretary, Central Board of Revenue, New Delhi,. + 1 cc to Special Govt., Pleader, SR 66148 + 1 cc to M/s. S.Ramanathan, Advocate, SR 65923 T.C.(R) No.1645 of 2008 BS (CO) RH (18.12.09) https://hcservices.ecourts.gov.in/hcservices/