https://www.taxtmi.com/caselaws?id=156636 Sales tax on lottery tickets was upheld as within State legislative competence under Entry 54 of List II, and the challenged accounting method did not create unconstitutional discrimination. The text states that Tamil Nadu raffle tickets were taxed on face value less actual trade discount, with the tax incidence passed to the purchaser, and that lottery tickets from other States were subject to the same treatment. On that basis, the earlier vice of discrimination no longer survived, and the challenge under Articles 301 and 304(a) failed. The assessment procedure was therefore treated as uniform, with no exemption created for Tamil Nadu raffle tickets. en-us Mon, 17 Aug 1992 00:00:00 +0530 Mon, 23 Sep 2013 12:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156636 Sales tax on lottery tickets was upheld as within State legislative competence under Entry 54 of List II, and the challenged accounting method did not create unconstitutional discrimination. The text states that Tamil Nadu raffle tickets were taxed on face value less actual trade discount, with the tax incidence passed to the purchaser, and that lottery tickets from other States were subject to the same treatment. On that basis, the earlier vice of discrimination no longer survived, and the challenge under Articles 301 and 304(a) failed. The assessment procedure was therefore treated as uniform, with no exemption created for Tamil Nadu raffle tickets. Case-Laws VAT and Sales Tax Mon, 17 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156636