Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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SC determined service tax cannot be levied on lottery ticket sales between state governments and distributors. The relationship between Government of Sikkim and distributors was established as principal-to-principal, not principal-agent. The Court held that conducting lotteries falls within "betting and gambling" under Entry 62-List II of Seventh Schedule, placing it under state jurisdiction. Parliamentary amendments to Finance Act, 1994 attempting to impose service tax on lottery distributors were deemed ineffective since no service was rendered in an agency capacity. The Court emphasized that while lottery tickets constitute actionable claims, conducting lotteries is fundamentally a betting and gambling activity regulated under state authority. Appeals by Union of India were dismissed, affirming states' exclusive right to tax such transactions.
SC determined service tax cannot be levied on lottery ticket sales between state governments and distributors. The relationship between Government of Sikkim and distributors was established as principal-to-principal, not principal-agent. The Court held that conducting lotteries falls within "betting and gambling" under Entry 62-List II of Seventh Schedule, placing it under state jurisdiction. Parliamentary amendments to Finance Act, 1994 attempting to impose service tax on lottery distributors were deemed ineffective since no service was rendered in an agency capacity. The Court emphasized that while lottery tickets constitute actionable claims, conducting lotteries is fundamentally a betting and gambling activity regulated under state authority. Appeals by Union of India were dismissed, affirming states' exclusive right to tax such transactions.
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