https://www.taxtmi.com/caselaws?id=157080 Section 17(4) of the Karnataka Sales Tax Act, 1957 allows composition for a hotelier or restaurateur, but the explanation to section 17 defines "total turnover" as the aggregate turnover of all goods of a dealer at all places of business in the State. On that reading, a dealer carrying on hotel business together with other businesses cannot confine composition only to the hotel turnover, because the statutory scheme requires the turnover of all businesses to be clubbed together. The Act also contemplates a single registration for a dealer running multiple businesses. The stated conclusion is that composition could not be restricted to the hotel business alone. en-us Thu, 19 Nov 1992 00:00:00 +0530 Mon, 30 Sep 2013 11:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157080 Section 17(4) of the Karnataka Sales Tax Act, 1957 allows composition for a hotelier or restaurateur, but the explanation to section 17 defines "total turnover" as the aggregate turnover of all goods of a dealer at all places of business in the State. On that reading, a dealer carrying on hotel business together with other businesses cannot confine composition only to the hotel turnover, because the statutory scheme requires the turnover of all businesses to be clubbed together. The Act also contemplates a single registration for a dealer running multiple businesses. The stated conclusion is that composition could not be restricted to the hotel business alone. Case-Laws VAT and Sales Tax Thu, 19 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157080