https://www.taxtmi.com/caselaws?id=420055 The Supreme Court held that State Legislatures of Karnataka and Kerala have the legislative competence to impose tax on lotteries, including those organized by the Government of India or other States. The power to tax on "betting and gambling" under Entry 62 of List II encompasses lotteries. The Court upheld the validity of the Karnataka Tax on Lotteries Act, 2004, and the Kerala Tax on Paper Lotteries Act, 2005, affirming that both Acts were within the legislative competence of the respective State Legislatures. The judgments of the High Courts of Karnataka and Kerala, which had ruled otherwise, were set aside. en-us Wed, 23 Mar 2022 00:00:00 +0530 Mon, 27 Jun 2022 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420055 The Supreme Court held that State Legislatures of Karnataka and Kerala have the legislative competence to impose tax on lotteries, including those organized by the Government of India or other States. The power to tax on "betting and gambling" under Entry 62 of List II encompasses lotteries. The Court upheld the validity of the Karnataka Tax on Lotteries Act, 2004, and the Kerala Tax on Paper Lotteries Act, 2005, affirming that both Acts were within the legislative competence of the respective State Legislatures. The judgments of the High Courts of Karnataka and Kerala, which had ruled otherwise, were set aside. Case-Laws Indian Laws Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420055