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    <title>2010 (11) TMI 897 - Karnataka High Court</title>
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    <description>Banquet receipts from food supplied by a hotelier-cum-restaurateur within the same premises were treated as part of the existing hotel and restaurant business, not as a separate catering activity. Because the food came from the same kitchen and no separate hall charge was levied, the turnover remained eligible for the composition scheme under the Karnataka Sales Tax Act, 1957. The authorities&#039; bifurcation of the receipts and attempt to apply higher tax to the banquet turnover were held unsustainable.</description>
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      <description>Banquet receipts from food supplied by a hotelier-cum-restaurateur within the same premises were treated as part of the existing hotel and restaurant business, not as a separate catering activity. Because the food came from the same kitchen and no separate hall charge was levied, the turnover remained eligible for the composition scheme under the Karnataka Sales Tax Act, 1957. The authorities&#039; bifurcation of the receipts and attempt to apply higher tax to the banquet turnover were held unsustainable.</description>
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      <pubDate>Tue, 02 Nov 2010 00:00:00 +0530</pubDate>
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