Lotteries (Regulation) Act, 1998

The Karnataka and Kerala legislatures enacted the Karnataka Tax on Lotteries Act, 2004 and the Kerala Tax on Paper Lotteries Act, 2005 to levy taxes on lottery schemes, including those organised by the Government of India or other states. The High Courts of Karnataka and Kerala held that the statutes were unconstitutio…

The Competition Commission of India (CCI) received a complaint alleging that four private firms colluded in the tendering process for Mizoram state lottery distributors, resulting in bid‑rigging and an appreciable adverse effect on competition. The CCI found prima facie evidence of cartelisation among the private bidde…

The Union of India challenged the liability of several private companies, including Future Gaming Solutions, to pay service tax on the sale of paper and online lottery tickets for the Government of Sikkim. The High Court of Sikkim had set aside service‑tax notices issued under various amendments to the Finance Act, 199…

The appellants, who were registered lottery dealers in Kerala, bought state lottery tickets in bulk at a discount and resold them to retailers on an outright basis, earning a profit. The Central Excise authorities directed them to obtain service‑tax registration and pay tax under the heading ‘business auxiliary service…

The State of Kerala issued notifications prohibiting the sale of computerized and online lottery tickets while permitting paper lotteries, which the All Kerala Online Lottery Dealers Association and others challenged as discriminatory under Section 5 of the Lotteries (Regulation) Act, 1998. The petitioners argued that …

Skill Lotto Solutions Pvt. Ltd., an authorised agent for Punjab lotteries, filed a writ petition under Art.32 challenging the Central Goods and Services Tax Act, 2017 (CGST Act) on the grounds that the definition of ‘goods’ in s.2(52) – which includes actionable claims – is unconstitutional and that taxing lottery, bet…