https://www.taxtmi.com/caselaws?id=353016 The Supreme Court dismissed the appeal filed by the State of Kerala and Assistant Commissioner, Commercial Taxes, affirming the High Court's decision in favor of the respondent-assessee. The court held that the respondent did not qualify as a "promoter" under the Kerala Tax on Paper Lotteries Act, 2005, based on their role as an agent and the restrictions on ticket sales. The judgment emphasized strict interpretation of statutory definitions and rejected attempts to expand the scope of the term "promoter." 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 The Supreme Court dismissed the appeal filed by the State of Kerala and Assistant Commissioner, Commercial Taxes, affirming the High Court's decision in favor of the respondent-assessee. The court held that the respondent did not qualify as a "promoter" under the Kerala Tax on Paper Lotteries Act, 2005, based on their role as an agent and the restrictions on ticket sales. The judgment emphasized strict interpretation of statutory definitions and rejected attempts to expand the scope of the term "promoter." Case-Laws VAT and Sales Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353016