https://www.taxtmi.com/caselaws?id=151116 The revisional notice was without jurisdiction for banquet charges because that item had been specifically dealt with in appeal and the assessment order had merged to that extent, so the original order no longer survived for revision. It was also invalid for cafeteria sales, as the employee cafeteria operated on a subsidised, no-profit-no-loss basis and did not amount to business activity in the commercial sense required to treat the hotel as a dealer for that turnover. The notice was, however, sustainable for cash discounts and the remaining add-back items, since those questions concerned computation and turnover and did not show patent lack of jurisdiction on the face of the notice. en-us Fri, 21 Nov 1975 00:00:00 +0530 Thu, 30 May 2013 15:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151116 The revisional notice was without jurisdiction for banquet charges because that item had been specifically dealt with in appeal and the assessment order had merged to that extent, so the original order no longer survived for revision. It was also invalid for cafeteria sales, as the employee cafeteria operated on a subsidised, no-profit-no-loss basis and did not amount to business activity in the commercial sense required to treat the hotel as a dealer for that turnover. The notice was, however, sustainable for cash discounts and the remaining add-back items, since those questions concerned computation and turnover and did not show patent lack of jurisdiction on the face of the notice. Case-Laws VAT and Sales Tax Fri, 21 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151116