JUDGMENT

Ruma Pal, J. — By an order dated 13th October, 1999 in Sunrise Associates v. Government of NCT of Delhi & Ors. (2000) 1 SCC 420, the decisions of this Court in H. Anraj v. Government of Tamil Nadu (1986) 1 SCC 414 as well as Vikas Sales Tax Corporation & Anr. v. Commissioner of Commercial Taxes and Anr. (1996) 4 SCC 433 (in so far as it affirmed the decision in the H. Anraj) have been referred to this Bench for re-consideration.

2. The question in H. Anraj was whether sales tax can be levied by States on the sale of lottery tickets. A bench of two-Judges held that a lottery involved (i) the right to participate in the lottery draw, and (ii) the right to win the prize, depending on chance. The learned Judges were of the opinion that while the second right was a chose in action and therefore not goods for the purposes of the levy of Sales Tax, the first was a transfer of a beneficial interest in moveable goods and was a sale within the meaning of Article 366 (29-A)(d) of the Constitution and consequently subject to sales tax.

3. The immediate cause for the present reference was a decision of the High Court of Delhi dated 17th July, 1998 in Haryana State Lotteries v. Govt. o