In a Supreme Court case in India, it was ruled that Scrabble falls in the category of game, not educational toy or puzzle. The court concluded that since Scrabble was not a puzzle it was liable to special taxes. In a puzzle, said the court, the outcome is pre-determined, such as in a crossword or jigsaw puzzle, and there are clues. In Scrabble, there is no fixed outcome and there’s an element of chance and skill, which the court defined, is absent in educational toys. Toys and games manufacturers Pleasantime Products and Funskool sought a tax exemption, arguing that Scrabble was a puzzle.
