Kerala Tax on Paper Lotteries Act, 2005 was declared as unconstitutional

State of Sikkim Vs State of Kerala (Kerala High Court)

Conclusion: Levy of license fee on the draw of lotteries under Section 5BA of Kerala General Sales Tax (KGST) Act,  within the state of Kerala was prohibited by the virtue of law, so the Kerala Tax under Section 5BA of Kerala General Sales Tax (KGST) Act on the lottery was declared unconstitutional.

Held: State of Kerala has introduced Section 5BA to the Kerala General Sales Tax Act, 1963 (‘KGST Act’) imposing licence fee on the draw of lotteries, in lieu of tax payable unde

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