HELD 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. if lotteries are conducted by private parties or by instrumentalities or agencies authorized, by Government of India or the Government of State, it would come within the scope and ambit of Entry 34 of List II – State Legislatures have legislative competence to impose tax on the lotteries conducted by other States in their State
SUPREME COURT OF INDIA DIVISION BENCH STATE OF KARNATAKA AND ANOTHER ETC. — Appellant Vs. STATE OF MEGHALAYA AND ANOTHER ETC. — Respondent ( Before : M.R. Shah and B.V.…

