https://www.taxtmi.com/caselaws?id=62648 Under the Bengal Finance (Sales Tax) Act, only cash discount allowed in accordance with normal trade practice can be excluded from sale price, so selective allowances to special customers without proof of prompt-payment discount or a binding prior-price agreement were not deductible. Taxable turnover additions for cafeteria raw materials and boarding and lodging consumables were sustained where purchases were made on the strength of registration and no separate accounts or reliable lower estimate were kept. Restaurant receipts were treated as consolidated charges not divisible into food and service components without proof of a split-up, so 50 per cent exemption was not available. Banquet receipts, however, were recognised as partly attributable to special arrangements, and the established 15 per cent exclusion was maintained, making remand unnecessary. en-us Wed, 31 Mar 1976 00:00:00 +0530 Fri, 21 Jan 2011 09:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62648 Under the Bengal Finance (Sales Tax) Act, only cash discount allowed in accordance with normal trade practice can be excluded from sale price, so selective allowances to special customers without proof of prompt-payment discount or a binding prior-price agreement were not deductible. Taxable turnover additions for cafeteria raw materials and boarding and lodging consumables were sustained where purchases were made on the strength of registration and no separate accounts or reliable lower estimate were kept. Restaurant receipts were treated as consolidated charges not divisible into food and service components without proof of a split-up, so 50 per cent exemption was not available. Banquet receipts, however, were recognised as partly attributable to special arrangements, and the established 15 per cent exclusion was maintained, making remand unnecessary. Case-Laws VAT and Sales Tax Wed, 31 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62648