STATE OF KARNATAKA vs STATE OF MEGHALAYA

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(SC) 290

M. R. SHAH, B. V. NAGARATHNA
STATE OF KARNATAKA – Appellant
Versus
STATE OF MEGHALAYA – Respondent

Advocates appeared:
for the Appellant :Shubhranshu Padhi, Pallav Shishodia, C. K. Sasi, Advocate, Abdullah Naseeh, Meena K.P, Advocates
For the Respondent:Avijit Mani Tripathi, Upendra Mishra, T. K. Nayak, K. V. Khalyngdoh, Siddhartha Chowdhury, Vivek Kolhi, Sameer Abhyankar, Yeshi Rinchhen, Kumar Ajit Singh, Abhinav Mishra, Nishi Sangatani, Rohini Musa, Bhargava V. Desai, Utkarsh Vats, M/s. Arputham Aruna And Co, Gurkamal Hora, Amit Bhatnagar, Subodh Pandey, Abhishek Sharma, Tatini Basu, Gautam Narayan, M/s. Chambers Of Kartik Seth, Advocates

Table of Content
1. nature of the controversy regarding lottery taxation. (Para 1 , 2 , 3 , 4)
2. arguments on behalf of the state of karnataka. (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12)
3. submissions on behalf of state of kerala. (Para 13 , 14)
4. arguments on behalf of the state of nagaland. (Para 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24)
5. contentions regarding tax and revenue impact on north-eastern states. (Para 25 , 26 , 28 , 29)
6. legal arguments from state of sikkim and implications of legislative powers. (Para 31 , 32 , 35)
7. reply from the state of karnataka regarding legislative competence. (Para 39 , 40 , 41 , 42 , 43 , 44)
8. constitutional distribution of powers and legislative competence. (Para 54 , 55 , 105 , 106 , 112)
9. summary of conclusions regarding taxation of lotteries. (Para 118 , 119 , 124)
10. final conclusion on the appeals and legislative authority. (Para 125)

JUDGMENT

Nagarathna, J.

INDEX

1.	Bird's Eye View of Controversy	4
2.	Submissions	5
2.1.	Submissions on behalf of Appellants:
2.1.1.	Submissions on behalf of State of Kar

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2022 Supreme(SC) 290

M. R. SHAH, B. V. NAGARATHNASTATE OF KARNATAKA – AppellantVersusSTATE OF MEGHALAYA – Respondent

M. R. SHAH, B. V. NAGARATHNA
STATE OF KARNATAKA – Appellant
Versus
STATE OF MEGHALAYA – Respondent