Valuation of lottery tickets set by prescribed deemed value, with notified state price prevailing where higher. The amendment substitutes rule 31A(2) to provide that the value of supply of lottery shall be deemed to be 100/128 of the face value of the ticket or the price as notified in the Official Gazette by the Organising State, whichever is higher, and explains that 'Organising State' has the meaning assigned in clause (f) of sub rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.