The Supreme Court has held that a lottery conducted by the Government of India, states or authorized by a state or conducted by private entities is an activity falling within the nomenclature of betting and gambling.
And hence, the State Legislature has the competence to tax lottery scheme.
This is applicable to gambling being conducted not only by the Government of India or the Government of any State or by any other agency or instrumentality of a particular State but also by a private entity within the State as gambling.