1955 (9) TMI 44

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....ll as serve meals to casual customers. The applicants have con- tested the finding of the authorities below that the price of each meal served to the boarders should be taken as more than Re. 1, i.e., that they should be included in the taxable turnover. The charges for meals in the case of monthly boarders is Rs. 59-8-0 and in the case of fort- nightly boarders Rs. 29-14-0. It was the contention ....

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....the calculations should be made on the basis that the single meals served on such days were equivalent to two meals. Beyond showing that casual dinners were charged Rs. 1-2-0 per meal on all days except Sundays and holidays and Rs. 2-4-0 per meal on the latter, the applicants have made no attempt to show, by producing documents in their possession or otherwise, that the meals on Sundays and holida....