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VAT - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

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

VAT and Sales Tax

May 6, 2020

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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