https://www.taxtmi.com/caselaws?id=287297 Prize competitions were treated as lotteries where chance predominated over skill, bringing them within the State's gambling competence. The levy under Section 12A was characterised in substance as a tax on gross business receipts from entry fees, not as a gambling tax, and was therefore invalid under Article 276(2) because it exceeded the constitutional limit for such business taxation. The licensing restrictions on prize competitions were reasonable in public interest, but they were ultra vires because they lacked the required presidential sanction under Article 304(b). A corporate assessee was also held capable of invoking the protections of Article 19(1)(f) and Article 19(1)(g). en-us Wed, 12 Jan 1955 00:00:00 +0530 Tue, 07 Apr 2020 19:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287297 Prize competitions were treated as lotteries where chance predominated over skill, bringing them within the State's gambling competence. The levy under Section 12A was characterised in substance as a tax on gross business receipts from entry fees, not as a gambling tax, and was therefore invalid under Article 276(2) because it exceeded the constitutional limit for such business taxation. The licensing restrictions on prize competitions were reasonable in public interest, but they were ultra vires because they lacked the required presidential sanction under Article 304(b). A corporate assessee was also held capable of invoking the protections of Article 19(1)(f) and Article 19(1)(g). Case-Laws Indian Laws Wed, 12 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287297