https://www.taxtmi.com/caselaws?id=287859 A State may levy tax on paper lotteries as gambling under Entry 62 of List II, and Central regulatory power over lotteries does not exclude that distinct taxing power. The levy was not extra-territorial because the taxable nexus lay in the conduct, marketing, sale and participation in lottery tickets within the State, even though the draw occurred elsewhere. The statute was held workable, as prior registration and tax remittance showed practical implementation. Advance collection, the rate increase, and the fixed levy per draw did not make the law colourable, discriminatory or confiscatory. Article 298 did not bar the levy. The constitutional challenge failed and 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 A State may levy tax on paper lotteries as gambling under Entry 62 of List II, and Central regulatory power over lotteries does not exclude that distinct taxing power. The levy was not extra-territorial because the taxable nexus lay in the conduct, marketing, sale and participation in lottery tickets within the State, even though the draw occurred elsewhere. The statute was held workable, as prior registration and tax remittance showed practical implementation. Advance collection, the rate increase, and the fixed levy per draw did not make the law colourable, discriminatory or confiscatory. Article 298 did not bar the levy. The constitutional challenge failed and 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