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TEESTA DISTRIBUTORS vs. STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

A.MUHAMED MUSTAQUE

Pet. Counsel

A.kumar

P.j.anilkumar

P.s.sree Prasad

Res. Counsel

Pallav Shishodia

G.prakash

C.e. Unnikrishnan

Petitioner / Applicant	TEESTA DISTRIBUTORS
Respondent	STATE OF KERALA
Court	Kerala High Court
State	Kerala
Date	Apr 13, 2018
Order No.	WP(C).No. 27158 of 2017
Citation	2018(4) TAXREPLY 3062
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ORDER
1. This case raises an important question on the scope of exercise of power by a State invoking its police power as well as tax regime to interfere with the sale of other State lotteries. 2. The State of Kerala is not a lottery free zone, means to say that, there is no prohibition of sale of lottery. The first petitioner is a distributor of lottery, organised and conducted by the Government of Mizoram. In this writ petition, the petitioners highlight grievance regarding interference of sale of tickets by the Government of Kerala, using police power and also using the authority of officials under the Kerala State Goods and Services Tax Act, 2017 (for short, the “Kerala State GST Act”). Apart from challenging the action as above, the petitioners also have challenged certain rules in the Kerala State Goods and Services Tax Rules, 2017 (for short, the “Kerala State GST Rules”) on a premise that these rules are colourable exercise of delegated legislation to i....