https://www.taxtmi.com/caselaws?id=157867 A single composite price charged by a hotel for food and drinks supplied in its eating rooms was treated as the full sale price for sales tax purposes. The court held that sale price means the entire consideration paid by the customer, and the seller cannot split that amount internally into taxable and non-taxable components based on ambience, luxury, or business policy. It also found no separate implied contract for amenities or environment; the only identifiable bargain was for the supply of food and drinks. The entire receipts were therefore part of turnover and fully taxable under the Bombay Sales Tax Act, 1959. en-us Fri, 03 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 16:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157867 A single composite price charged by a hotel for food and drinks supplied in its eating rooms was treated as the full sale price for sales tax purposes. The court held that sale price means the entire consideration paid by the customer, and the seller cannot split that amount internally into taxable and non-taxable components based on ambience, luxury, or business policy. It also found no separate implied contract for amenities or environment; the only identifiable bargain was for the supply of food and drinks. The entire receipts were therefore part of turnover and fully taxable under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Fri, 03 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157867