Supreme Court to hear appeal against Kerala HC Judgment which Declared Kerala Tax on Paper Lotteries Act Unconstitutional [Read Order]

Supreme Court - appeal - Kerala High Court - Judgment - Kerala Tax - Paper Lotteries Act - Taxscan

The Apex Court will hear the appeal against Kerala HC Judgment which Declared Kerala Tax on Paper Lotteries Act Unconstitutional.

The Kerala High Court ruled that 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.

The state contended that, the judgments of Karnataka and Bombay High Courts referred by the Kerala High Court are under challenge before the Apex Court judgment in Skill Loto Solutions Pvt Ltd v. Union of India, which upheld the levy of Goods and Services Tax (GST) on lotteries, betting and gambling.

The division bench of Justices DY Chandrachud and MR Shah stayed the judgment to the extent of the direction with regard to refund of the amount already deposited.

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