https://www.taxtmi.com/caselaws?id=104970 State-organised lotteries remain gambling even when authorised and regulated by law, so they do not become trade or commerce protected by Articles 301 to 303. The Court held that legalisation, taxation and State participation do not alter the inherent element of chance, and Article 298 does not expand such activity into Part XIII trade. It further upheld section 5 of the Lotteries (Regulation) Act, 1998 and the related section 4 conditions, construing them as a controlled scheme that permits States to create lottery-free zones and impose regulatory restrictions. The constitutional challenge under Articles 14, 301 and 303, and the attack for excessive delegation, therefore failed. en-us Fri, 07 May 1999 00:00:00 +0530 Thu, 20 Mar 2025 17:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104970 State-organised lotteries remain gambling even when authorised and regulated by law, so they do not become trade or commerce protected by Articles 301 to 303. The Court held that legalisation, taxation and State participation do not alter the inherent element of chance, and Article 298 does not expand such activity into Part XIII trade. It further upheld section 5 of the Lotteries (Regulation) Act, 1998 and the related section 4 conditions, construing them as a controlled scheme that permits States to create lottery-free zones and impose regulatory restrictions. The constitutional challenge under Articles 14, 301 and 303, and the attack for excessive delegation, therefore failed. Case-Laws VAT / Sales Tax Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104970