Case List: Sales Tax

Composite Contracts and Applicability of Sales Tax on Photography 

  • M/s. Rainbow Colour Lab and Anr, vs. State of Madhya Pradesh; (AIR 2000 SC 808)
  • M/s. Associated Cement Companies Ltd. etc. etc. vs. Commissioner of Customs; (AIR 2001 SC 862)
  • Bharat Sanchar Nigam Ltd. vs. Union of India; (2006) 3 SCC 1
  • R. Mini Colour Lab v. Tamil Nadu Taxation Special Tribunal; (2008) 14 TNCTJ 81
  • Viceroy Hotels Limited vs. The Commercial Tax Officer and Ors.; MANU/AP/0202/2011
  • State of Tamil Nadu vs. Kannaiah Colour Lab and Ors.; (2011)42VST130(Mad)

Related Post(s)


Sale of a Lottery Ticket

Anraj vs. Government of Tamil Nadu (AIR 1986 SC 63)

The sale of a lottery ticket confers on its purchaser two kinds of rights, (a) right to participate in the draw and, (b) a right to claim a prize contingent upon his being successful in the draw. The first is a right “in presenti” and the second a contingent right. It was held that of these two rights, the right to participate in a draw was “goods” for the purpose of levying sales tax.

Comment- It was noted in Sunrise Associates v. Government of NCT of New Delhi, (2000) 10 SCC 420 that the decision in Anraj required re-consideration on the view that the only right of the purchaser of a lottery ticket is to take a chance of winning the prize and that there was no good reason to split the transaction of the sale of a lottery ticket into the acquisition of (i) the right to participate in the lottery draw and (ii) right to win the prize depending on chance.


Whether ‘goods’ for the purpose of sales tax may be intangible or incorporeal.

Associated Cement Companies Ltd. vs. Commissioner of Customs, 2001 (128) ELT 21 (SC)

Tata Consultancy Services vs. State of Andhra Pradesh(2005) 1 SCC 308

A “goods” may be a tangible property or an intangible one. It would become goods provided it has the attributes thereof having regard to (a) its utility; (b) capable of being bought and sold; and (c) capable of being transmitted, transferred, delivered, stored and possessed. If a software whether customized or non-customized satisfies these attributes, the same would be goods.

Bharat Sanchar Nigam Ltd. and Anr. vs. Union of India (UOI) and Ors., AIR 2006 SC 1383

Director of Income Tax vs. Infrasoft Ltd., MANU/DE/4256/2013 [Summary]

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