https://www.taxtmi.com/caselaws?id=439268 A composite amount collected through entry coupons for food in a restaurant cannot be artificially bifurcated to exclude part of the consideration from VAT where the coupon itself restricts adjustment to food. Separate accounting entries for cultural, maintenance or administrative heads do not change the substance of the receipt, if the charge is in reality consideration for supply of food. The RVAT definitions of sale and sale price were read to include the full consideration for food, including amounts charged for matters done in relation to that supply. The dominant supply or aspect theory was rejected on these facts, and the entire coupon amount was treated as taxable consideration. en-us Fri, 02 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439268 A composite amount collected through entry coupons for food in a restaurant cannot be artificially bifurcated to exclude part of the consideration from VAT where the coupon itself restricts adjustment to food. Separate accounting entries for cultural, maintenance or administrative heads do not change the substance of the receipt, if the charge is in reality consideration for supply of food. The RVAT definitions of sale and sale price were read to include the full consideration for food, including amounts charged for matters done in relation to that supply. The dominant supply or aspect theory was rejected on these facts, and the entire coupon amount was treated as taxable consideration. Case-Laws VAT and Sales Tax Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439268