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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Valuation of lottery sales set by prescribed fraction of ticket price; betting and horse-racing stakes valued at the bet amount.</h1> The GST valuation rule prescribes that lottery supplies be valued at a specified fraction of the ticket face value or the price notified by the Organising State, whichever is higher, and that actionable claims from betting, gambling or horse racing be valued at the full face value of the bet or the amount paid into the totalisator.

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