https://www.taxtmi.com/caselaws?id=287859 The court upheld the State's legislative competence to levy tax on lotteries under Entry 62 of the State List, rejected challenges to the extra-territorial operation of the Act, found the statute enforceable, validated the levy of tax in advance of the draw, dismissed claims of colorable legislation, upheld the increased tax rate, and affirmed the State's authority to legislate on lotteries within its jurisdiction. Consequently, the Writ Petition was dismissed. en-us Fri, 29 Jun 2007 00:00:00 +0530 Wed, 06 May 2020 10:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287859 The court upheld the State's legislative competence to levy tax on lotteries under Entry 62 of the State List, rejected challenges to the extra-territorial operation of the Act, found the statute enforceable, validated the levy of tax in advance of the draw, dismissed claims of colorable legislation, upheld the increased tax rate, and affirmed the State's authority to legislate on lotteries within its jurisdiction. Consequently, the Writ Petition was dismissed. Case-Laws VAT and Sales Tax Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287859