https://www.taxtmi.com/caselaws?id=151290 Compulsorily collected service charges taken along with the price of food served were treated as part of the composite sale consideration and not as voluntary tips at the customer's discretion. Because the charges had no independent existence separate from the sale transaction, they were regarded as an addition to the price of the articles supplied and served. On that reasoning, the service charges were included in the taxable turnover, and the assessee's challenge failed. en-us Thu, 28 Oct 1976 00:00:00 +0530 Mon, 03 Jun 2013 16:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151290 Compulsorily collected service charges taken along with the price of food served were treated as part of the composite sale consideration and not as voluntary tips at the customer's discretion. Because the charges had no independent existence separate from the sale transaction, they were regarded as an addition to the price of the articles supplied and served. On that reasoning, the service charges were included in the taxable turnover, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Thu, 28 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151290