https://www.taxtmi.com/caselaws?id=154380 Snacks and soda water served with liquor in a hotel bar were treated as supplies made for consideration under an implied agreement, not as free items. The court accepted that customers ordering liquor would understand that such accompaniments were part of the transaction and payable, even if not separately charged in the bill. A separate internal accounting chit also showed that the value of the snacks and soda water could be identified and segregated from liquor turnover. Their value was therefore deductible from the liquor sales turnover, and the issue was answered in favour of the dealer. en-us Tue, 27 Nov 1984 00:00:00 +0530 Mon, 19 Aug 2013 14:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154380 Snacks and soda water served with liquor in a hotel bar were treated as supplies made for consideration under an implied agreement, not as free items. The court accepted that customers ordering liquor would understand that such accompaniments were part of the transaction and payable, even if not separately charged in the bill. A separate internal accounting chit also showed that the value of the snacks and soda water could be identified and segregated from liquor turnover. Their value was therefore deductible from the liquor sales turnover, and the issue was answered in favour of the dealer. Case-Laws VAT and Sales Tax Tue, 27 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154380