https://www.taxtmi.com/caselaws?id=164775 The Punjab and Haryana High Court held that the assessment orders based on the face value of lottery tickets were not in line with the legal position post the Sunrise Associates' case. The court determined that the law as declared in H. Anraj's case continued to be applicable, setting aside the assessment orders and remanding the cases for fresh assessment based on the principles in H. Anraj's case. The Assessing Authority was directed to determine taxable components of the sale transaction and consider refunds if tax was not passed on to purchasers, with a timeline of six months for the assessments. Other issues raised were left open, and no costs were awarded. 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 The Punjab and Haryana High Court held that the assessment orders based on the face value of lottery tickets were not in line with the legal position post the Sunrise Associates' case. The court determined that the law as declared in H. Anraj's case continued to be applicable, setting aside the assessment orders and remanding the cases for fresh assessment based on the principles in H. Anraj's case. The Assessing Authority was directed to determine taxable components of the sale transaction and consider refunds if tax was not passed on to purchasers, with a timeline of six months for the assessments. Other issues raised were left open, and no costs were awarded. Case-Laws VAT and Sales Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164775