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Assistant Commissioner Commercial Taxes And Ors. Versus LIS (Registered)

Payment of tax under the Kerala Tax on Paper Lotteries Act, 2005 - whether the respondent-assessee is a promoter within the meaning of Section 2(l) of the Act so as to make it exigible to payment of tax under Section 6 and amenable to the other provisions of the Act? - Held that - The respondent who was appointed as an agent by M/s. MSIL was expressly barred by the terms of appointment from dealing with lottery tickets in the electronic form and for sale in the physical form outside the territor....... + More



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Assistant Commissioner Commercial Taxes And Ors. Versus LIS (Registered)



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