https://www.taxtmi.com/caselaws?id=150941 A composite boarding-house tariff that combines lodging and meals as one indivisible daily charge cannot be split by the revenue into separate components to treat the food element as a taxable sale under the Bengal Finance (Sales Tax) Act, 1941. Where the accommodation arrangement is a single service and no rebate is allowed if a boarder skips a meal, the meal component remains incidental to the overall boarding service. On that principle, the food element is not separately assessable as a distinct sale of food-stuffs. en-us Wed, 10 Jul 1974 00:00:00 +0530 Sat, 25 May 2013 09:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150941 A composite boarding-house tariff that combines lodging and meals as one indivisible daily charge cannot be split by the revenue into separate components to treat the food element as a taxable sale under the Bengal Finance (Sales Tax) Act, 1941. Where the accommodation arrangement is a single service and no rebate is allowed if a boarder skips a meal, the meal component remains incidental to the overall boarding service. On that principle, the food element is not separately assessable as a distinct sale of food-stuffs. Case-Laws VAT and Sales Tax Wed, 10 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150941