Taxable turnover allocation for composite hotel charges set by meal-component apportionment, adjustable with conclusive documentary evidence. 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.
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.
Taxable turnover allocation for composite hotel charges set by meal-component apportionment, adjustable with conclusive documentary evidence.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.