Determination of taxable turnover - apportioned percentages for composite hotel charges and new refund security notice introduced. Rule 4A prescribes percentage allocations of a composite lodging-and-meals charge to determine the taxable turnover of residential hotels, with the percentage varying by inclusion of breakfast, lunch, dinner or their combinations, and allows reduction where documentary evidence proves a lower taxable component. Rule 34 is amended to require orders for withholding refunds or demanding security to be issued in Form DVAT 22A. Annexure I reduces the fee payable for an application for determination of a specific question to a lower fixed amount. The rules are effective immediately.