Supreme Court of India
Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & Another Etc.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the aforesaid discussion, we find no merit in the appeals filed by the Union of India and others.
Judgment, page 80
From the headnote
Issue for Consideration Matter pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale of paper and online lottery tickets. Headnotes† Finance Act, 1994 – ss.65(19), 65(105)(zzzzn), 65B(1), 65B(34), 65B(44), 65B(51), 66B, 66D(i), 66F, 65B(31A), 67 – Various amendment to the Finance Act, 1994, time to time – Sale of lottery tickets – Levy of service tax – Government of Sikkim and lottery distributors, nature of
Authorities it was built on
- 1983 Hoechst Pharmaceuticals Ltd. and Another Etc. v. State of Bihar and Others
- 1994 M/s Khoday Distilleries Ltd. Etc. v. State of Karnataka and Ors. Etc.
- 1971 Union of India v. H. S. Dhillon
- 1999 M/s. B.R. Enterprises Etc. Etc. v. State of U.P. 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.
- 1964 Smt. Surasaibalini Debi v. Phanindra Mohan Majumdar
- 2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc.
- 1977 Bhopal Sugar Industries Ltd. v. Sales Tax Officer, Bhopal
- 1957 R.m.d.chamarbaugwalla v. The Union of India
- 2024 Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner of Income Tax, Circle 57, Kolkata and Another
- 2024 K. Arumugam v. Union of India & Others Etc.
- 1967 Tirumala Venkateswara Timber and Bamboo Firm v. Commercial Tax Officer, Rajahmundry
- 1985 Moped India Ltd. v. The Asstt. Collector of Central Excise, Nellore and Others
- 1988 Alwaye Agencies v. Dy. Commissioner of Agricultural Income-tax and Sales Tax, Ernakulam
- 1989 Snow White Industrial Corporation, Madras v. Collector of Central Excise, Madras
Where later benches applied it
Of those, 1 referred to
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