Constitutional validity of the Kerala Tax on Paper Lotteries ...

Kerala's Lottery License Fee Law Declared Unconstitutional; Section 5BA of General Sales Tax Act Invalidated.

May 6, 2020

Case Laws VAT and Sales Tax HC

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 sought to be taxed indirectly is the sale of the lottery tickets within the State of Kerala, which is prohibited by virtue of the law. - The Kerala Tax on Paper Lotteries Act, 2005 is hereby declared as unconstitutional and invalid.

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Constitutional validity of the Kerala Tax on Paper Lotteries ...

Kerala's Lottery License Fee Law Declared Unconstitutional; Section 5BA of General Sales Tax Act Invalidated.

May 6, 2020

Case Laws VAT and Sales Tax HC

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