Judgment K. Raviraja Pandian, J. In the tax case revision, the question of law that arises for consideration is whether the lottery tickets can be regarded as goods within the meaning of the Sales Tax Act and as such exigible for tax. 2. The issue has been ultimately settled by the Supreme Court in the case of Sunrise Associates vs. Government of NCT of Delhi and Others reported in 145 STC 576 by reversing the earlier Judgment in the case of H. Anraj vs Government of Tamilnadu reported in (1986) 61 STC 165 = in 1 SCC 414 and holding that the lottery tickets is not goods as defined under the Sales Tax Enactment and sale of lottery tickets does not involve sale of goods within the meaning of the Sales Tax Act of the different states, which the State Sales tax law have uniformly excluded from the definition of sale of goods and hence sale of lottery tickets is not exigible to tax. 3. As the issue has been squarely covered by the decision of the Supreme Court referred to above, the tax case has to be allowed by answering the question of law in favour of the assessee and against the department and the same is allowed. No costs.