Supreme Court · 2009 INSC 92 · Decided 2 February 2009

State of Kerala & ORS. v. Mini Shamsudin & ORS.

Court
Supreme Court of India
Citation
2009 INSC 92 · [2009] 1 S.C.R. 723
Case number
CIVIL APPEAL No. 594/2009
Decided
2 February 2009
Bench
ARIJIT PASAYAT (1-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution

Headnote

KERALA GENERAL SALES TAX ACT, 1963: ss. 2(xii) and 17(3) -'Goods' - 'Actionable claim' - Sale of lottery tickets - HELD: Right of a purchaser of lottery ticket would fall within the definition of 'actionable claim' and would, therefore, be excluded from the definition of 'goods' under the Sale of statutes. Sunrise Associates vs. Govt. of NCT of Delhi & Ors. 2006 (1 ) Suppl. SCR 421 =2006 (5) SCC 603, relied on. Case Law Reference: 2006 (1 ) Suppl. SCR 421 relied on para 4 CIVIL APPELLATE JURISDICTION: Civil Appeal No. 594 of 2009. A B c D E From the Judgment and Order dated

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