https://www.taxtmi.com/caselaws?id=68864 The Tribunal dismissed the appeal, upholding the inclusion of receipts under "Minimum Dinner Charges" in the taxable turnover of the hotel running a restaurant. The charges were considered part of the consideration for the sale of food consumed by customers, as customers were obligated to pay the fixed minimum charges regardless of actual consumption, forming part of the turnover for sales tax assessment under the Tamil Nadu General Sales Tax Act. en-us Mon, 04 Aug 1975 00:00:00 +0530 Sat, 02 Apr 2011 11:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68864 The Tribunal dismissed the appeal, upholding the inclusion of receipts under "Minimum Dinner Charges" in the taxable turnover of the hotel running a restaurant. The charges were considered part of the consideration for the sale of food consumed by customers, as customers were obligated to pay the fixed minimum charges regardless of actual consumption, forming part of the turnover for sales tax assessment under the Tamil Nadu General Sales Tax Act. Case-Laws Income Tax Mon, 04 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68864