https://www.taxtmi.com/caselaws?id=353016 Under the Kerala Tax on Paper Lotteries Act, 2005, the Supreme Court held that the definition of "promoter" in Section 2(l) was exhaustive and could not be expanded by reference to other provisions. The respondent was only an agent of the sole selling agent, was contractually restricted in dealing with lottery tickets, and did not fall within the class of persons appointed by the State Government to sell tickets in Kerala on its behalf. Applying strict construction of taxing statutes, the Court held that no tax, registration, or related compliance liability could be imposed by implication or equitable considerations. en-us Wed, 06 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353016 Under the Kerala Tax on Paper Lotteries Act, 2005, the Supreme Court held that the definition of "promoter" in Section 2(l) was exhaustive and could not be expanded by reference to other provisions. The respondent was only an agent of the sole selling agent, was contractually restricted in dealing with lottery tickets, and did not fall within the class of persons appointed by the State Government to sell tickets in Kerala on its behalf. Applying strict construction of taxing statutes, the Court held that no tax, registration, or related compliance liability could be imposed by implication or equitable considerations. Case-Laws VAT and Sales Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353016