The Union of India challenged the liability of several private companies, including Future Gaming Solutions, to pay service tax on the sale of paper and online lottery tickets for the Government of Sikkim. The High Court of Sikkim had set aside service‑tax notices issued under various amendments to …
The appellants, who were registered lottery dealers in Kerala, bought state lottery tickets in bulk at a discount and resold them to retailers on an outright basis, earning a profit. The Central Excise authorities directed them to obtain service‑tax registration and pay tax under the heading …
The Karnataka and Kerala legislatures enacted the Karnataka Tax on Lotteries Act, 2004 and the Kerala Tax on Paper Lotteries Act, 2005 to levy taxes on lottery schemes, including those organised by the Government of India or other states. The High Courts of Karnataka and Kerala held that the …
The Competition Commission of India (CCI) received a complaint alleging that four private firms colluded in the tendering process for Mizoram state lottery distributors, resulting in bid‑rigging and an appreciable adverse effect on competition. The CCI found prima facie evidence of cartelisation …
Skill Lotto Solutions Pvt. Ltd., an authorised agent for Punjab lotteries, filed a writ petition under Art.32 challenging the Central Goods and Services Tax Act, 2017 (CGST Act) on the grounds that the definition of ‘goods’ in s.2(52) – which includes actionable claims – is unconstitutional and that …
The State of Kerala issued notifications prohibiting the sale of computerized and online lottery tickets while permitting paper lotteries, which the All Kerala Online Lottery Dealers Association and others challenged as discriminatory under Section 5 of the Lotteries (Regulation) Act, 1998. The …
The appellants, lottery agents of the State of Sikkim, had invested heavily in an online lottery network in Karnataka. Karnataka issued a notification under Section 5 of the Lotteries (Regulation) Act, 1998 prohibiting online lotteries, which threatened the appellants' business and exposed them to …
The Supreme Court examined the constitutional validity of the Lotteries (Regulation) Act, 1998, particularly Section 5 which allows a State to prohibit the sale of lottery tickets organised by any other State. The Court held that State‑run lotteries remain gambling and cannot be classified as …
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