diplomatic magzines, annual reports of the companies, brochures, folders etc. and lottery tickets. The work undertaken by the petitioner involves highly advanced technology, sophisticated machinery ... parties placing their orders, especially in the matter of printing of lottery tickets The parties placing the order sometimes supply their own paper for printing
112PLR345
JUDGMENT
Jawarhar Lal Gupta, J.
1. Does the printing of lottery tickets amount to the execution of a works contract? Is the State ... tickets". The size of tickets was specified. Key to the digits Was required to be given on the back of the tickets. The emblem
sells various lotteries under different names, though broadly all these lotteries are referred to as 'Manipur State Lotteries'. The lotteries organised ... lotteries run by the petitioner are State 'authorised' lotteries and not State 'organised' lotteries.
27. Director, Punjab State Lotteries, Punjab
calculated on the face value of the lottery ticket. The applicant-petitioner is an agent of the Online Computerised Lottery being the sub-agent ... sales tax was granted to the purchaser of lottery while on the other hand the lottery tickets issued by the other States and sold within
record of Lotteries Department to verify whether
the accused had actually received the lottery tickets. Same was his
answer to the query ... Superintendent, Haryana State
Lotteries, Chandigarh, all unequivocally admitted that a receipt was
obtained from an employee whenever the lottery tickets were entrusted
record of the Directorate of Punjab
State Lottery, it was found that the complainant purchased two lottery
tickets from Om Parkash in the name ... father and claimed share in the lottery prize money
failing which he threatened to tear the lottery ticket. Faced with the threat,
the complainant
Lotteries, Chandigarh. It was mentioned in the meeting of the Council of Ministers, held on 23-10-1997, that the sales of lottery tickets should ... Govt. has allotted the lottery stalls to the lottery sellers. In Panchkula, the Govt. itself is selling the lottery tickets in the City. There
that matter REP
licence!) has to be compared with a lottery ticket, it can only be
compared with a lottery ticket that ... prize. The prize-
winning lottery ticket ceases to be a mere piece of paper having
no value itself. It acquires inherent value and becomes itself
which dealt with the issue as to whether lottery tickets are goods which could be subjected to tax under the sales tax laws ... Anraj the main contention of the petitioners was that a lottery ticket was in the nature of an actionable claim. The said argument was rejected
addition of Rs.1,37,49,079/-
as unexplained investment in lottery tickets u/s 69 of
I.T. Act, 1961?
ii) Whether ... being received by other stockiest
of lottery tickets?"
4. Briefly stated, the facts necessary for adjudication of the
present appeal are that the assessee
