Supreme Court of India
Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors.
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.
What the Court ordered
We are of the view that the petitioner is not entitled to reliefs as claimed in the writ petition.
Judgment, page 47
From the headnote
Constitution of India: Art.32 – Writ petition alleging violat ion of Art.14 and impugning the definition of ‘goods’ under s. 2(52) of the Central Goods and Services Tax, 2017 – Maintainabi lity of – Held: Maintainable – Writ petition alleging violati on of Art.14 specially with respect to a parliamentary Act can b e entertained under Art.32. Central Goods and Services Tax Act, 2017: s.2(52) – Whether the inclusion of actionable claim in the definition of goods a s given in s.2(52) of the Act, 2017 is contrary to the legal meani ng of goods and unconstitutional – Held: Art.366(12) defines
Authorities it was built on
- 1987 Reserve Bank of India v. Peerless General Finance & Investment Co. Ltd. Ors. and Vice Versa
- 1954 Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City
- 1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay
- 1988 Municipal Corporation of Delhi v. Gurnam Kaur
- 1989 Builders Association of India & Ors. Etc. Etc. v. Union of India & Ors. Etc. Etc.
- 1992 Gannon Dunkerley and Co. A.nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc.
- 2006 M/s. Sunrise Associates v. Govt. of Nct of Delhi and Ors.
- 2009 Union of India & Ors. v. M/s Martin Lottery Agencies Ltd.
- 1985 H. Anraj Etc. v. Government of Tamilnadu Etc.
- 1964 Smt. Surasaibalini Debi v. Phanindra Mohan Majumdar
- 1989 Ayurveda Pharmacy & Anr. v. State of Tamil Nadu
- 2007 State of U.P. & Ors. v. Deepak Fertilizers & Petrochemical Corporation Ltd.
- 1996 Vikas Sales Corporation and Anr. Etc. Etc. v. Commissioner of Commercial Taxes and Anr. Etc. Etc.
- 1984 H. Anraj and Others Etc. v. State of Maharashtra
- 1962 Bhopal Sugar Industries Ltd. Madhya Pradesh and Another v. D. B. Dube, Sales Tax Officer, Bhopal Region, Bhopal and Another
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