https://www.taxtmi.com/caselaws?id=148560 Compulsory 10% service charges collected by a hotel from customers were treated as part of the sale price because they were mandatorily recoverable under the tariff card and formed an inseparable part of the bargain for supply of food and allied items. The fact that the amount was later distributed to employees or applied for breakages did not change its character, since the customer remained bound to pay it as part of the total consideration for the supply. The charge therefore fell within the statutory definition of sale price under the Bombay Sales Tax Act, 1959, and was includible in taxable turnover. en-us Mon, 02 Dec 1968 00:00:00 +0530 Tue, 30 Apr 2013 12:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148560 Compulsory 10% service charges collected by a hotel from customers were treated as part of the sale price because they were mandatorily recoverable under the tariff card and formed an inseparable part of the bargain for supply of food and allied items. The fact that the amount was later distributed to employees or applied for breakages did not change its character, since the customer remained bound to pay it as part of the total consideration for the supply. The charge therefore fell within the statutory definition of sale price under the Bombay Sales Tax Act, 1959, and was includible in taxable turnover. Case-Laws VAT and Sales Tax Mon, 02 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148560