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Supreme Court of India

M/s. Sunrise Associates v. Govt. of Nct of Delhi and Ors.

Neutral citation
Reported as [2006] SUPP. 1 S.C.R. 421
Bench Ruma Pal, B.N. Srikrishna, S.H. Kapadia, Traun Chatterjee B and P.P. Naolekar JJ.
Decided 28 April 2006

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

10 Supreme Court benches have cited this judgment.

From the headnote

Delhi Sales Tax Act, 1975; Lottery tickets-Whether goods-Sale of-Liability to sales tax-Held, sale of a lottery ticket amounts to the transfer of an actionable claim and as such it is not a sale of goods for the purposes of the sales tax laws-Article 366(29A)(a), Constitution of India-Sections 3 and 130 of the Transfer of Property Act, 1882. On the question whether sales tax can be levied by States on the sale of lottery tickets, a Bench of two-Judges has held in . Anraj v. Government of Tamil Nadu, [1986] I SCC 414, that a lottery involved (i) the right to participate in the lottery draw,

Authorities it was built on

Where later benches applied it

Of those, 2 relied on · 1 followed · 6 referred to · 1 explained

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