Gangtok's economy does not have a large manufacturing base, but has a thriving Cottage industry in watch-making, country-made alcohol and handicrafts. Among the handicrafts are the handmade paper industry made from various vegetable fibres or cotton rags. The main market in Gangtok provides many of the state's rural residents a place to offer their produce during the harvest seasons. The majority of the private business community is made up of Marwaris and Biharis. As part of Sikkim, Gangtok enjoys the status of being an income-tax free region as per the state's 1948 Income tax law. As Sikkim is a frontier state, the Indian army maintains a large presence in the vicinity of Gangtok. This leads to a population of semi-permanent residents who bring money into the local economy. The Sikkim government started India's first online lottery "Playwin" to boost government income, but this was later closed by a ruling from the Sikkim High Court.