S.P.BHARUCHA , J.

(1) THESE appeals arise upon a decision rendered by a Division Bench of the High Court at Delhi. Following the judgment of this Court in H. Anraj v. Govt. of T.N it was held that the entire consideration paid for the purchase of a lottery ticket was liable to sales tax. The High Court declined to follow the view taken by the Karnataka High Court in Nirmal Agency v. CTO that the entire consideration was not liable to sales tax but only that portion thereof which related to the right of the purchaser of the ticket to participate in the lottery draw was so liable.

(2) THE judgment in H. Anraj held that only the transfer of the right to participate in the lottery draw, which took place on the sale of a lottery ticket, amounted to a transfer of goods; to the extent that the sale involved the transfer of the right to claim the prize, depending on chance, it was an assignment of an actionable claim.

(3) THE argument on behalf of learned counsel for the appellants before us is that there is no sale of goods when the ticket of a lottery organised by a State is sold; at best, there is a transfer of chose in action. Alternatively, that the