Supreme Court · 2006 INSC 261 · Decided 28 April 2006
M/S. Sunrise Associates v. GOVT. of NCT of Delhi and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 261 · [2006] SUPP. 1 S.C.R. 421
- Case number
- CIVIL APPEAL No. 4552/1998
- Decided
- 28 April 2006
- Bench
- RUMA PAL, B.N. SRIKRISHNA, S.H. KAPADIA, TARUN CHATTERJEE, P.P. NAOLEKAR (5-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
- Acts & sections cited
- Constitution Article 3, 130; Transfer of Property Act Section 3, 130
Headnote
Delhi Sales Tax Act, 1975; Lottery tickets-Whether goods-Sale of-Liability to sales tax-Held, C sale of a lottery ticket amounts to the transfer of an actionable claim and as such it is not a sale of goods for the purposes of the sales tax laws-Article 366(29A)(a), Constitution of India-Sections 3 Act, 1882. On the question whether sales tax can be levied by States on the sale of lottery tickets, a Bench of two-Judges has held in H. Anraj v. Government of Tamil Nadu, [1986] I SCC 414, that a lottery involved (i) the right to participate in the lottery draw, and (ii) the right to win the
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