2006 (7) TMI 323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent.   Dr. R.G. Padia, Senior Advocate, Savitiri Pandey, Rajeev Dubey and Kamlendra Mishra, Advocates, for the appellants.   --------------------------------------------------   ORDER   The writ petitioners, respondents herein, filed a writ petition in the High Court seeking appropriate writ, order or direction declaring clause (c-1) of sub-section (1) of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as held that the tax could be levied on the right to participate in the draw which was taken to be the goods but not on the chance to win which was held to be an actionable claim. The decision in H. Anraj's case [1986] 1 SCC 414 See [1986] 61 STC 165 (SC), was specifically overruled prospectively by a Constitution Bench of this court in the case of Sun- rise Associates v. Government of NCT of D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....19 See [2001] 123 STC 623 (SC)., observed in para 41 as follows: ". . . It is declared that the vend fee realised by the States is not to be refunded to the appellants and, at the same time, the State cannot collect any vend fee for the period prior to October 25, 1989 or thereafter notwithstanding that notices of demand may have been issued or recovery proceeding initiated . . ." Concurring....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s had been imposed by virtue of the earlier decision and that the States as well as the petitioners and manufacturers had adjusted their rights and their positions on that basis, this relief was denied. The court did not, by denying the relief, authorise or validate what had been declared to be illegal or void nor did it imbue the Legislature with competence up to the date of the judgment." to ....