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 two rights of the purchaser, as found in H. Anraj, are inextricably linked so that no tax can be levied upon the latter element, namely, the right to participate in the lottery draw. In other words, the principal argument on behalf of the appellants is that the judgment in H. Anraj requires reconsideration. (4) WE are inclined to agree that the judgment in H. Anraj requires reconsideration for the reason that, prima facie, the only right of the purchaser of a lottery ticket is to take the chance of winning the prize. There seems to us to be no good reason to split the transaction of the sale of a lottery ticket into the acquisition of (i) the right to participate in the lottery draw, and (ii) the right to win the prize, dependent on chance. (5) IN the case of Vikas Sales Corpn. v. Commr. of Commercial Taxes a Bench of three learned Judges agreed with the decision in H. Anraj. It is, therefore, necessary that these appeals should be heard by a Constitution Bench. (5) IN the case of Vikas Sales Corpn. v. Commr. of Commercial Taxes a Bench of three learned Judges agreed with the decision in H. Anraj. It is, therefore, necessary that these appeals should be heard by a Constitution Bench. (6) THE papers and proceedings shall be placed before the Honble the Chief Justice for appropriate directions.