Supply of vouchers by Appellant is a supply of goods: AAAR

In re Premier Sales Promotion Pvt Ltd (GST AAAR Karnataka)

The Appellant has contended that the vouchers are akin to lottery tickets and the Supreme Court in the case of Sunrise Associates has held that lottery tickets are actionable claims. They have also argued that the reliance placed by the lower Authority on the Apex Court’s decision in the case of H.Anrajto hold that vouchers are not actionable claims, is incorrect as the same has been overruled by the Constitution Bench of the Supreme Court in the case of Sunris

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