https://www.taxtmi.com/highlights?id=53301 Constitutional validity of the Kerala Tax on Paper Lotteries Act, 2005 - levy of licence fee on the draw of lotteries - vires of Section 5BA of the KGST Act - what is sought to be taxed indirectly is the sale of the lottery tickets within the State of Kerala, which is prohibited by virtue of the law. - The Kerala Tax on Paper Lotteries Act, 2005 is hereby declared as unconstitutional and invalid. en-us Wed, 06 May 2020 06:16:59 +0530 Wed, 06 May 2020 06:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53301 Constitutional validity of the Kerala Tax on Paper Lotteries Act, 2005 - levy of licence fee on the draw of lotteries - vires of Section 5BA of the KGST Act - what is sought to be taxed indirectly is the sale of the lottery tickets within the State of Kerala, which is prohibited by virtue of the law. - The Kerala Tax on Paper Lotteries Act, 2005 is hereby declared as unconstitutional and invalid. Highlights VAT and Sales Tax Wed, 06 May 2020 06:16:59 +0530 https://www.taxtmi.com/highlights?id=53301