SKILL LOTTO SOLUTIONS PVT LTD vs UNION OF INDIA

Supreme Court of IndiaJudgment3 December 2020

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Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 27917/2018
Date of decision	3 December 2020
Bench	HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE R. SUBHASH REDDY
Disposal	Petition dismissed; law upheld; liberty granted to challenge future notifications
Reporting	reportable
Acts	Central Goods and Services Tax Act, 2017 Lotteries (Regulation) Act, 1998 Finance Act, 1994 Bengal Finance Sales Tax Act, 1941 Madras General Sales Tax Act, 1939 Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958
Sections	Section 2(52) of Central Goods and Services Tax Act, 2017 Section 2(7) of Sale of Goods Act, 1930 Section 3 of Transfer of Property Act, 1882 Article 14, 19(1)(g), 301, 304 of the Constitution of India Article 366(12), 366(12A), 246A, 279A of the Constitution of India Section 15 of CGST Act, 2017 Rule 31A of CGST Rules, 2017

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