https://www.taxtmi.com/caselaws?id=423359 Service charges collected by a hotel from customers for banquet hall, food, and related services were held to form part of taxable turnover under the Uttar Pradesh Trade Tax Act. Applying the broad definitions of "sale" and "turnover," the charge was treated as consideration received from customers, regardless of how it was described, because it was recovered as part of the bill and was not shown to be severable from the taxable supply. The court distinguished contrary authorities on the basis of the clear statutory language and upheld inclusion of the service charges in taxable turnover. en-us Wed, 05 Jan 2022 00:00:00 +0530 Thu, 27 Oct 2022 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423359 Service charges collected by a hotel from customers for banquet hall, food, and related services were held to form part of taxable turnover under the Uttar Pradesh Trade Tax Act. Applying the broad definitions of "sale" and "turnover," the charge was treated as consideration received from customers, regardless of how it was described, because it was recovered as part of the bill and was not shown to be severable from the taxable supply. The court distinguished contrary authorities on the basis of the clear statutory language and upheld inclusion of the service charges in taxable turnover. Case-Laws VAT and Sales Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423359