https://www.taxtmi.com/caselaws?id=369944 The Maharashtra Tax on Lotteries Act, 2006 was upheld as a valid State taxing law because the Constitution assigns taxation of betting and gambling to the State under Entry 62 of List II. The Court held that Parliament's regulatory power over lotteries under Entry 40 of List I does not extend to taxation, and the Union's residuary power under Entry 97 of List I cannot override a specific State taxing entry. It also rejected the challenge based on colourable legislation and other constitutional objections, leaving the Act within legislative competence. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 05 Jun 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369944 The Maharashtra Tax on Lotteries Act, 2006 was upheld as a valid State taxing law because the Constitution assigns taxation of betting and gambling to the State under Entry 62 of List II. The Court held that Parliament's regulatory power over lotteries under Entry 40 of List I does not extend to taxation, and the Union's residuary power under Entry 97 of List I cannot override a specific State taxing entry. It also rejected the challenge based on colourable legislation and other constitutional objections, leaving the Act within legislative competence. Case-Laws VAT and Sales Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369944