Judgment :

Dr. Arijit Pasayat,J.

Heard learned counsel for the petitioner. Delay condoned.Leave granted.

In view of the decision of the Constitution Bench of this Court in Sunrise Associates vs. Govt. of NCT of Delhi & Ors reported in 2006 (5) SCC 603, we find no merit in this appeal which is accordingly dismissed. It need to be stated that this Court in the said case inter alia held as follows:

"We have noted earlier that all the statutory definitions of the word `goods in the State Sales Tax Laws have uniformly excluded, inter alia, actionable claims from the definition for the purpose of the Act. Were actionable claims etc., not otherwise includible in the definition of `goods there was no need for excluding them. In other words, actionable claims are `goods but not for the purpose of the Sales Tax Acts and but for this statutory exclusion, an actionable claim would be `goods or the subject matter of ownership. Consequently, an actionable claim is movable property and `goods in the wider sense of the term but a sale of an actionable claim would not be subject to the sales tax law.

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