https://www.taxtmi.com/caselaws?id=164775 For the relevant period, lottery ticket sales could not be assessed on the full face value under the Haryana VAT framework because the governing law then in force remained H. Anraj, as Sunrise Associates operated prospectively only. The taxable component had to be separated from the actionable claim element, so face value alone could not form the basis of assessment. The assessments were therefore not sustainable in that form, and the matter was remitted for fresh assessment under the law applicable to the relevant period. Refund, if any, was to be considered only on proof that the tax burden had not been passed on. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164775 For the relevant period, lottery ticket sales could not be assessed on the full face value under the Haryana VAT framework because the governing law then in force remained H. Anraj, as Sunrise Associates operated prospectively only. The taxable component had to be separated from the actionable claim element, so face value alone could not form the basis of assessment. The assessments were therefore not sustainable in that form, and the matter was remitted for fresh assessment under the law applicable to the relevant period. Refund, if any, was to be considered only on proof that the tax burden had not been passed on. Case-Laws VAT and Sales Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164775