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SKILL LOTTO SOULUTIONS PVT. LTD vs. UNION OF INDIA AND ORS.
(Supreme Court)

Hon'ble Judges:

ASHOK BHUSHAN
Pet. Counsel
Ravindra Shrivastava
Res. Counsel
Vikramjit Banerjee

Petitioner / Applicant

SKILL LOTTO SOULUTIONS PVT. LTD
Respondent UNION OF INDIA AND ORS.
Court

SC (Supreme Court)

Date Dec 3, 2020
Order No.

WRIT PETITION (CIVIL) NO.961 OF 2018

Citation

2020(12) TAXREPLY 3702
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ORDER

The petitioner, an authorized agent, for sale and distribution of lotteries organized by State of Punjab has filed this writ petition impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries. The petitioner seeks declaration that the levy of tax on lottery is discriminatory and violative of Articles 14, 19(1)(g), 301 and 304 of the Constitution of India. 2. We need to notice certain background facts which has given rise to this writ petition. 2.1 The Parliament enacted the Lotteries (Regulation) Act, 1998 to regulate the lotteries and to provide for matters connected therewith and incidental thereto. Section 2(b) of the Act defines lottery which provides that “lottery” means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chance to those persons participating in the chances of a prize by purchasing tickets.....

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