https://www.taxtmi.com/caselaws?id=309571 Delay in filing a fresh appeal may be condoned where an earlier appeal was withdrawn bona fide because the proper remedy was uncertain, and the litigant acted with due diligence under a mistaken but reasonable view of procedure. Service charges separately collected in restaurant and coffee house bills, when treated as pooled tips or employee collections held on behalf of staff, do not form part of the sale price for sales tax purposes. The document also notes that mineral water and aerated drinks were considered taxable at 7% on the facts and applicable classification, and not at 10%, with the Revenue's objection on that issue rejected. en-us Fri, 19 Nov 2010 00:00:00 +0530 Mon, 11 Sep 2023 14:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309571 Delay in filing a fresh appeal may be condoned where an earlier appeal was withdrawn bona fide because the proper remedy was uncertain, and the litigant acted with due diligence under a mistaken but reasonable view of procedure. Service charges separately collected in restaurant and coffee house bills, when treated as pooled tips or employee collections held on behalf of staff, do not form part of the sale price for sales tax purposes. The document also notes that mineral water and aerated drinks were considered taxable at 7% on the facts and applicable classification, and not at 10%, with the Revenue's objection on that issue rejected. Case-Laws VAT and Sales Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309571