State can impose tax on lotteries conducted by other States in their State: SC

State of Karnataka & Anr. Etc. Vs  State of Meghalaya & Anr. Etc. (Supreme Court of India)

Supreme Court held as follows:-

(i) That the subject ‘betting and gambling’ in Entry 34 of List II is a State subject.

(ii) From the judgments of this Court, it is now clear that ‘lotteries’ is a species of gambling activity and hence lotteries is within the ambit of ‘betting and gambling’ as appearing in Entry 34 List II.

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