https://www.taxtmi.com/caselaws?id=395095 A State cannot tax State-organised lotteries under Entry 62 of List II by treating them as betting and gambling when Entry 40 of List I reserves the regulatory field over such lotteries; the levy was therefore beyond State legislative competence. The Kerala Tax on Paper Lotteries Act, 2005 was also found unsustainable because its charging provisions did not identify a clear taxable event within Kerala and, if applied to the lottery operation as a whole, operated extra-territorially. Refund of tax already collected was held admissible, but only on proper accounts and proof of the burden actually borne, so the doctrine of unjust enrichment did not automatically bar relief. en-us Thu, 30 Apr 2020 00:00:00 +0530 Mon, 31 May 2021 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395095 A State cannot tax State-organised lotteries under Entry 62 of List II by treating them as betting and gambling when Entry 40 of List I reserves the regulatory field over such lotteries; the levy was therefore beyond State legislative competence. The Kerala Tax on Paper Lotteries Act, 2005 was also found unsustainable because its charging provisions did not identify a clear taxable event within Kerala and, if applied to the lottery operation as a whole, operated extra-territorially. Refund of tax already collected was held admissible, but only on proper accounts and proof of the burden actually borne, so the doctrine of unjust enrichment did not automatically bar relief. Case-Laws VAT and Sales Tax Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395095