https://www.taxtmi.com/caselaws?id=150986 The hotel and foreign liquor activities were treated as one business because the accounts and commercial setup were common, so the Tribunal's finding of separate businesses was unsustainable. However, turnover of foreign liquor could not be included in the taxable base under rule 90 because exempt goods remain outside assessment merely because they are sold in the same premises as taxable hotel . Assessment had therefore to be confined to the hotel turnover alone. The governing principle was that exempt turnover cannot be pulled into a special assessment formula absent clear statutory authority. en-us Thu, 04 Dec 1975 00:00:00 +0530 Mon, 27 May 2013 11:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150986 The hotel and foreign liquor activities were treated as one business because the accounts and commercial setup were common, so the Tribunal's finding of separate businesses was unsustainable. However, turnover of foreign liquor could not be included in the taxable base under rule 90 because exempt goods remain outside assessment merely because they are sold in the same premises as taxable hotel . Assessment had therefore to be confined to the hotel turnover alone. The governing principle was that exempt turnover cannot be pulled into a special assessment formula absent clear statutory authority. Case-Laws VAT and Sales Tax Thu, 04 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150986