Sunrise Associates vs Govt. Of Nct Of Delhi & Ors

The Supreme Court referred the case of H. Anraj v. Government of Tamil Nadu for reconsideration regarding the taxation of lottery tickets under the Delhi Sales Tax Act, 1975. The Court highlighted that the sale of lottery tickets involves both a right to participate and a right to win, with the former being taxable as a sale of goods under Article 366(29-A)(d) of the Constitution. The decision in H. Anraj was deemed necessary to be reviewed due to conflicting interpretations, leading to the establishment of a Constitution Bench for a definitive ruling.