Judgment :- K. Raviraja Pandian, J. The issue involved in this writ petition is the levy of tax on lottery tickets and now that the issue has already been settled by the Supreme Court, lottery tickets cannot be regarded as "goods" and the sale of it is not excisable to tax, as per the decision reported in [2006] 145 STC 576 (SUNRISE ASSOCIATES Vs. GOVERNMENT OF NCT OF DELHI). 2. We are of the view that there is nothing left out for adjudication in this case. Even for payment of tax prior to the date of decision, the issue has been covered by the decision of one of us sitting singly, holding that the tax cannot be collected from the assessee, in the decision reported in [2007] 5 VST 425 (Mad.) (PRIYA LOTTERIES Vs. DCTO), which was rendered following the Supreme Court judgment. Hence, we are of the view that nothing remains to be adjudicated in this writ petition. The writ petition is accordingly dismissed. No costs. Connected W.P.M.P.No.1582 of 2005 is also dismissed.