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. (iii) The expression ‘betting and gambling’ is relatable to an activity which is in the nature of ‘betting and gambling’. Thus, all kinds and types of ‘b...