M/S. 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 Article 366(29-A)(d) of the Constitution. The Court noted that the previous ruling split the rights associated with lottery tickets into two, questioning the validity of treating one as 'goods' for sales tax purposes. The Court emphasized that the definition of 'sale of goods' must align with the Sale of Goods Act, 1930, and thus necessitated a hearing by a Constitution Bench to resolve the conflicting interpretations of sales tax applicability on lottery tickets.