Supreme Court of India

Union of India & Ors. v. M/s Martin Lottery Agencies Ltd.

Neutral citation

Reported as [2009] 7 S.C.R. 946

Bench S.B. Sinha J.

Decided 5 May 2009

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.

8 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the service tax, if any, would be payable only with effect from May, 2008 and not with retrospective effect H 976 SUPREME COURT REPORTS [2009] 7 S.C.R. A.

Judgment, page 30

From the headnote

Finance Act, 1994: Section 65( 105) - Service Tax - Whether sale, promotion c and marketing of lottery tickets would be exigible to Service Tax - On a writ petition, High Court held in the negative - On appeal, Held: By reason of explanation a substantive law may be introduced - But it will have no retrospective effect - Thus, Service Tax, if any, would be payable with effect from May, 2008 and not with retrospective effect. Interpretation of Statutes: Speech of Finance Minister in Parliament - Could be taken to be a valid tool for interpretation of a statute. Words and Phrases: 'Service' -

Authorities it was built on

1985 Commissioner of Wealth Tax, Punjab, J & K, Chandigarh, Patiala v. Yuvraj Amrinder Singh Etc cited by 4

Where later benches applied it

2023 Sree Sankaracharya University of Sanskrit & Ors. v. Dr. Manu & Anr. relied on
2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc. relied on
2017 Union of India & Ors. v. M/s. Margadarshi Chit Funds (p) Ltd. Etc. relied on
2025 Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & Another Etc. referred to
2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors. referred to
2022 Competition Commission of India v. State of Mizoram & Ors. referred to
2021 Ghanashyam Mishra and Sons Private Limited through the Authorized Signatory v. Edelweiss Asset Reconstruction Company Limited through the Director & Ors. referred to
2020 Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors. referred to

Of those, 3 relied on · 5 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.