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B. V. NAGARATHNA, N. KOTISWAR SINGH
Union Of India – Appellant
Versus
Future Gaming Solutions Pvt. Ltd. – Respondent
| Table of Content |
|---|
| 1. batch of cases assailing orders (Para 2) |
| 2. appeals dismissed (Para 20) |
JUDGMENT :
| INDEX |
| History of this controversy |
| 2012 Amendment |
| 2015 Amendment |
| 2016 Amendment |
| Submissions before this Court |
| Points for Consideration |
| Relevant constitutional provisions |
| Relevant Case Law on lotteries |
| B.R. Enterprises |
| Sunrise Associates |
| State of Karnataka |
| K. Arumugam |
| Legal Framework |
| Agreements under consideration |
| Paper Lotteries |
| Online Computerised Agreement |
| Agency |
| Case Law |
| Agreements |
| Controversy between the Parties |
2. This batch of cases assail various orders of the High Court of Sikkim passed in several writ petitions which were filed by the respondent-assesses. The appellant is the Union of India in all these cases except in SLP (C) No.19200 of 2017. For immediate reference, the following table which has been provided by learned counsel for the Union of India would indicate the details:
2.1 The petitioners before the High Court (respondents-assessees herein) are companies incorporated as private limited companies under the Companies Act, 1956. The respondents-assessees herein are engaged in the busin
The court ruled that lottery distributors operate on a principal to principal basis, exempting them from service tax under the Finance Act, 1994.
Service Tax – Lottery tickets are actionable claims – Sale of lottery tickets by State is a privileged activity by itself and not rendering of a service for which assessees are rendering promotion or....
The main legal point established in the judgment is that a party lacking locus standi and not being a signatory to the agreement cannot challenge an impugned decision within the stipulated terms of t....
Provision has to conform to the statute under which the Rule is made and exceeding the limits of the authority conferred by the enabling Act is one of those circumstances where the Rule could be stru....
(1) Purchaser of a lottery ticket is a potential user and a service is being made available by selling agents in context of Competition Act, 2002.(2) Inclusive mentioning does not inhibit larger expa....
Power of State Government to make rules - If a State Government opinion that Organising State or distributors or selling agents are organising lotteries in violation of provisions of Act and these ru....
Service tax demands on lottery dealer services are invalidated based on the Supreme Court's prior decision, reinforcing established judicial principles.
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