In H. Anraj v. Government of Tamil Nadu, reported in AIR 1986 SC 63, Shri. Tulzapurkar J. has held that the sale of Lottery tickets is sale of goods within the meaning of "Goods" and "Sale" as defined by S. 2(j) and (h) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act). His Lordship after considering the various authorities cited at the bar held that when a purchaser purchases a Lottery ticket, he pays consideration (Price) not merely for the right to claim in future a prize in the draw but also for the right in presenti to participate in the draw and the Lottery tickets to the extent that they comprise the entitlement to participate in the draw are "Goods" properly so called within the meaning of Section 2(j) of the Act. But it is submitted that the further conclusion of his Lordship that in every sale of Lottery ticket there is an element of sale and it is sale of goods, requires reconsideration. While repellin ....