https://www.taxtmi.com/caselaws?id=150671 Hotel lodging and boarding receipts were treated as an indivisible service transaction, so they were not wholly outside sales tax; only the separable charges relatable to air-conditioning and telephones were excluded from taxable turnover. The appellate tribunal also could not grant relief on turnover that had not been put in dispute before the assessing authority or the Appellate Assistant Commissioner, because its jurisdiction was confined to the subject-matter already carried in appeal. The remaining taxable turnover continued to be assessable, subject to the applicable rate for the relevant year where relevant. en-us Tue, 10 Jul 1973 00:00:00 +0530 Tue, 21 May 2013 11:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150671 Hotel lodging and boarding receipts were treated as an indivisible service transaction, so they were not wholly outside sales tax; only the separable charges relatable to air-conditioning and telephones were excluded from taxable turnover. The appellate tribunal also could not grant relief on turnover that had not been put in dispute before the assessing authority or the Appellate Assistant Commissioner, because its jurisdiction was confined to the subject-matter already carried in appeal. The remaining taxable turnover continued to be assessable, subject to the applicable rate for the relevant year where relevant. Case-Laws VAT and Sales Tax Tue, 10 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150671