https://www.taxtmi.com/caselaws?id=295316 Under the Kerala Tax on Paper Lotteries Act, 2005, a person appointed by the foreign Government to sell lottery tickets in Kerala could be treated as the promoter, and the authorities could not refuse levy by probing internal commercial arrangements once that appointment was asserted. Under the Central lottery regime, the weekly draw restriction applied scheme-wise rather than as a total cap on all schemes, and the rules permitting multiple draws for different lotteries were not cut down by a one-draw-per-week or six-bumper-draws-per-year limit. The restrictive interpretation was therefore rejected. en-us Mon, 30 Aug 2010 00:00:00 +0530 Fri, 28 May 2021 14:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295316 Under the Kerala Tax on Paper Lotteries Act, 2005, a person appointed by the foreign Government to sell lottery tickets in Kerala could be treated as the promoter, and the authorities could not refuse levy by probing internal commercial arrangements once that appointment was asserted. Under the Central lottery regime, the weekly draw restriction applied scheme-wise rather than as a total cap on all schemes, and the rules permitting multiple draws for different lotteries were not cut down by a one-draw-per-week or six-bumper-draws-per-year limit. The restrictive interpretation was therefore rejected. Case-Laws VAT and Sales Tax Mon, 30 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295316