Supreme Court · 2009 INSC 701 · Decided 5 May 2009
Union of India & ORS. v. M/S Martin Lottery Agencies LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 701 · [2009] 7 S.C.R. 946
- Case number
- CIVIL APPEAL No. 3239/2009
- Decided
- 5 May 2009
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 19
Headnote
946 A UNION OF INDIA & ORS. V. M/S MARTIN LOTTERY AGENCIES LTD. Civil Appeal No. 3239 of 2009 B MAY 5, 2009 -(S.B. SINHA AND CYRIAC JOSEPH, JJ.) Finance Act, 1994: Section 65( 105) - Service Tax - Whether sale, promotion c and marketing of lottery tickets would be exigible to Service Tax - Service Tax, if any, would be payable with effect from May, D 2008 and not with retrospective effect. Interpretation of Statutes: Speech of Finance Minister in Parliament - Could be taken to be a valid tool for interpretation of a statute. E Words and Phrases: 'Service' - Meaning of. In this
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