( 1 ) THE main point to be decided in this case is whether sales tax could be levied on lottery tickets and if they are goods within the meaning of Section 2 (d) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter be referred to as the said Act), which has denned "goods" to include all kinds of movable property other than actionable claims, stocks, shares or securities. Initially sales tax was neither levied nor imposed on lottery tickets. But after the coming into force of' the Constitution (46th Amendment) Act, the State Legislature has promulgated the West Bengal Taxation Laws (Second Amendment) Act, 1984 (hereinafter be referred to as the said 1984 Amendment), and thereby, they have sought to levy 20 per centum of such part of the taxable turnover of a dealer as represents the sale of lottery tickets.

( 2 ) ON such an application was moved under Article 226 of the Constitution of India amongst others by the respondent Shri Dipak Dhar, stating himself to be the proprietor of M/s. Dhar Agencies, on 27th April, 1984. In the petition the legality and validity of the said 1984 Amendment whereby an amendment of the provisions of the said Act tax has been sought t