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    <title>2009 (6) TMI 959 - KERALA HIGH COURT</title>
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    <description>The Court ruled in favor of the State, overturning the Tribunal&#039;s decision and determining that charges for amenities collected by a bar hotel, in addition to the sale of liquor and food, constitute turnover for tax purposes. The Court emphasized that such charges for amenities provided in conjunction with the sale of goods are integral to the turnover calculation and should not be bifurcated to avoid tax liabilities. The judgment highlighted that these charges form part of the price for which goods are sold and are subject to turnover tax.</description>
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    <pubDate>Tue, 02 Jun 2009 00:00:00 +0530</pubDate>
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      <title>2009 (6) TMI 959 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=164897</link>
      <description>The Court ruled in favor of the State, overturning the Tribunal&#039;s decision and determining that charges for amenities collected by a bar hotel, in addition to the sale of liquor and food, constitute turnover for tax purposes. The Court emphasized that such charges for amenities provided in conjunction with the sale of goods are integral to the turnover calculation and should not be bifurcated to avoid tax liabilities. The judgment highlighted that these charges form part of the price for which goods are sold and are subject to turnover tax.</description>
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      <pubDate>Tue, 02 Jun 2009 00:00:00 +0530</pubDate>
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