Supreme Court · 1985 INSC 221 · Decided 4 October 1985
H. Anraj ETC. v. Government of Tamilnadu ETC.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 221 · [1985] SUPP. 3 S.C.R. 342
- Case number
- WRIT PETITION (CIVIL) No. 435/1985
- Decided
- 4 October 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 304(9), 258(1), 32, 304(a); Transfer of Property Act Section 3(26), 3
Headnote
ANRAJ ETC. v. GOVERNMENT OF TAMILNADU ETC, OCTOBER 4, 1985 [V, lJ, 'IULZAPURKAR AND SAllYASA.Clil MUKHARJl I JJ. J Sales Tax on the sale of lottery tickets - The Tamilnsdu General Sales Tax Act, 1959 amending section 59(2) and the West Bengal Taxation Laws (second amendment) Act, 1984 making L.egislature c and covered by Entry 54 of List lI in the Seventh Schedule - Concept of a lottery, lottery ticket, "goods", "sale", "movable property" and "immovable property" - Whether the sale of a lottery ticket il\volves a transfer of property in goods
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