https://www.taxtmi.com/caselaws?id=432066 Common premises, a shared kitchen and cash counter, and no convincing proof of separate commercial existence justified treating the hotel and sweet stall as one taxable unit. The Tribunal's finding that their turnover could be clubbed was based on appreciation of evidence and was treated as a factual determination. No perversity or substantial question of law was shown, so writ interference was unwarranted. The assessment clubbing the turnover was sustained and the challenge failed. en-us Wed, 21 Dec 2022 00:00:00 +0530 Mon, 26 Dec 2022 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432066 Common premises, a shared kitchen and cash counter, and no convincing proof of separate commercial existence justified treating the hotel and sweet stall as one taxable unit. The Tribunal's finding that their turnover could be clubbed was based on appreciation of evidence and was treated as a factual determination. No perversity or substantial question of law was shown, so writ interference was unwarranted. The assessment clubbing the turnover was sustained and the challenge failed. Case-Laws VAT and Sales Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432066