https://www.taxtmi.com/caselaws?id=127450 Meal charges supplied to boarders in a boarding house were assessed by averaging the total period charges over the actual number of meals furnished, rather than by dividing monthly or fortnightly boarding fees across all days. Because the assessee produced no reliable records to show a different pricing basis, such as higher holiday rates or coupon-account evidence of actual sales, the authorities' method was treated as rational. On that footing, the meal price exceeded the taxable threshold and the charges were included in taxable turnover. The assessment was upheld and the challenge failed. en-us Mon, 12 Sep 1955 00:00:00 +0530 Sat, 09 Mar 2013 12:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127450 Meal charges supplied to boarders in a boarding house were assessed by averaging the total period charges over the actual number of meals furnished, rather than by dividing monthly or fortnightly boarding fees across all days. Because the assessee produced no reliable records to show a different pricing basis, such as higher holiday rates or coupon-account evidence of actual sales, the authorities' method was treated as rational. On that footing, the meal price exceeded the taxable threshold and the charges were included in taxable turnover. The assessment was upheld and the challenge failed. Case-Laws VAT and Sales Tax Mon, 12 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127450