SKILL LOTTO SOLUTIONS PVT LTD. vs UNION OF INDIA

The Supreme Court addressed the challenge to the definition of goods under Section 2(52) of the Central Goods and Services Tax Act, 2017, specifically regarding the taxation of lotteries. The petitioner argued that the tax on lotteries is discriminatory and violates Articles 14, 19(1)(g), 301, and 304 of the Constitution. The court examined the legislative framework governing lotteries and upheld the taxation, finding it consistent with the regulatory intent of the Lotteries (Regulation) Act, 1998.