Case Law Details
Case Name : M/s Future Gaming & Hotel Services Private Limited And Others Vs Union of India And Others (Sikkim High Court at Gangtok)
Related Assessment Year :
Courts :
All High Courts Sikkim High Court
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Brief of the case:
The Hon’ble Sikkim High Court in the case of Future Gaming & Hotel Services Private Limited and others held that activities of distributors & agents selling lottery tickets cannot be considered as activities for facilitating promotion of lottery tickets issued by state government because there is no principal-agent relationship between the Govt. and distributors, and as such sale of lottery tickets being actionable claims cannot be charged to tax as it not even includible in the definition of service as pe
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