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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxable turnover allocation for composite hotel charges set by meal-component apportionment, adjustable with conclusive documentary evidence.</h1> Determination of the taxable turnover for residential hotels charging a composite sum apportions the composite charge to taxable sales by specified allocations for included meal components (breakfast, lunch, dinner and combinations). A proviso allows reduction of the prescribed allocation where sufficient documentary evidence conclusively shows the actual taxable component is lower, permitting adjustment of the taxable turnover to the substantiated amount.

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