Supreme Court of India · 2006-04-28
M/S.SUNRISE ASSOCIATES vs GOVT.OF NCT OF DELHI
- Citation / case number
- SC 1998/12661
- Court
- Supreme Court of India
- Petitioner
- M/S.SUNRISE ASSOCIATES
- Respondent
- GOVT.OF NCT OF DELHI
- Author
- Ruma Pal , B.N. Srikrishna , S.H. Kapadia , Tarun Chatterjee , P.P. Naolekar
- Bench
- Ruma Pal , B.N. Srikrishna , S.H. Kapadia , Tarun Chatterjee , P.P. Naolekar
Judgment text excerpt
The Supreme Court, in reconsidering the judgment in H. Anraj v. Government of Tamil Nadu, held that the sale of lottery tickets involves both a right to participate and a right to win, with only the former qualifying as 'goods' under Article 366(29-A)(d) of the Constitution. The Court found that the Delhi High Court's interpretation, which classified lottery tickets as goods subject to sales tax under the Delhi Sales Tax Act, 1975, was incorrect. Consequently, the Court referred the matter to a Constitution Bench for further deliberation, emphasizing the need for clarity on the taxation of lottery sales.