https://www.taxtmi.com/caselaws?id=165157 An enactment regulating prize competitions of a gambling nature was upheld as, in pith and substance, legislation on betting and gambling rather than a tax on trade or calling. The levy under section 12A, computed on receipts from entrants, was sustained because the State had a real and substantial territorial nexus with the activity, including local circulation, agents, depots, and receipt of fees within the State. The Court also held that gambling is extra commercium and is not protected as trade, business or commerce under Articles 19(1)(g) and 301. The competitions in question were found to fall within the statutory definition of gambling prize competitions. en-us Tue, 09 Apr 1957 00:00:00 +0530 Tue, 11 Mar 2025 10:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165157 An enactment regulating prize competitions of a gambling nature was upheld as, in pith and substance, legislation on betting and gambling rather than a tax on trade or calling. The levy under section 12A, computed on receipts from entrants, was sustained because the State had a real and substantial territorial nexus with the activity, including local circulation, agents, depots, and receipt of fees within the State. The Court also held that gambling is extra commercium and is not protected as trade, business or commerce under Articles 19(1)(g) and 301. The competitions in question were found to fall within the statutory definition of gambling prize competitions. Case-Laws VAT / Sales Tax Tue, 09 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165157