https://www.taxtmi.com/caselaws?id=160611 Expenditure tax collected by a hotelier under the Expenditure Tax Act, 1987 is not part of the sale price or turnover for sales tax under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1994. The tax is levied on chargeable expenditure incurred by the customer; the hotelier merely acts as the statutory collecting and remitting agent, so the amount recovered in the bill does not become part of the consideration for food or drinks. On that basis, exclusion of the amount from turnover in the returns could not justify reopening deemed assessments under section 11E(2) of the 1941 Act, and the reassessment action was invalid. en-us Fri, 18 Feb 2000 00:00:00 +0530 Fri, 20 Dec 2013 17:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160611 Expenditure tax collected by a hotelier under the Expenditure Tax Act, 1987 is not part of the sale price or turnover for sales tax under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1994. The tax is levied on chargeable expenditure incurred by the customer; the hotelier merely acts as the statutory collecting and remitting agent, so the amount recovered in the bill does not become part of the consideration for food or drinks. On that basis, exclusion of the amount from turnover in the returns could not justify reopening deemed assessments under section 11E(2) of the 1941 Act, and the reassessment action was invalid. Case-Laws VAT and Sales Tax Fri, 18 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160611