Vires of Maharashtra Tax on Lotteries Act, 2006 - lottery falls ...

Case Laws VAT and Sales Tax

November 6, 2018

Vires of Maharashtra Tax on Lotteries Act, 2006 - lottery falls within the purview of betting and therefore, Entry 62 List II is invoked by the State Legislature to enact a law imposing tax on betting and gambling - Maharashtra Tax on Lotteries Act 2006 is well within the legislative competence of the State legislature

View Source

← Previous Next →

Vires of Maharashtra Tax on Lotteries Act, 2006 - lottery falls ...

Case Laws VAT and Sales Tax

November 6, 2018

You may also like:

Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the...

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...

Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity...

Levy of tax on lotteries - we do not accept the submission of the petitioner that there is any hostile discrimination in taxing the lottery, betting and gambling and not...

Incomplete building neither falls within the definition of a building, u/s 2(ea), nor within the purview of urban land - Not liable to Wealth Tax

Income from 'lottery' in response to investment in PPF - amount realised would not fall within the provisions of Section 2(24)(ix) and cannot be brought to tax - HC

Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

Power of State Government to levy tax on Lotteries - the scope and ambit of lotteries organised by Government of India or Government of State under Entry 40 of List I is...

Imposition of tax on horseracing / betting - still governed by the Hyderabad Horse Racing and Betting Tax Regulation of 1358 Fasli - High Court worried

The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act,...

Revision u/s 263 by CIT - additions u/s 40(a)(iib) - The gallonage fee, licence fee and shop rental (kist) with respect to FL9 and FL1 licences granted to the...

Constitutional validity of levy of GST on Lottery - a lottery is an ‘actionable claim’ and goods or moveable property. - lottery can be taxed under the Central Goods and...

Levy of GST on Lottery - is differential levy of tax permissible? - It was after extensive deliberations that, the GST Council had approved the rates as presently...

Characterization of income - Income by way of winnings from lotteries on unsold lottery tickets - Winnings from lottery is read with the other kinds of winnings included...

Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

Quick Updates: