TaxTMI 
TaxTMI 
1992 (11) TMI 260
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.... to be a dealer in a hotel business. The hotel is registered as Sri Laxmi Bhavan Tiffin Room and Coffee Works. In addition to the hotel business, he is also carrying on business in coffee powder and leco. The writ petition pertains to the year 1984-85. 2.. The petitioner sought the benefit of composition under section 17(4) of the Karnataka Sales Tax Act, 1957 ("the Act", for short). The petitio....
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....amount prescribed under the said sub-section (1). However, his total turnover shall not exceed Rs. 5 lakhs for the year in question. In case, the dealer is permitted to pay the composition amount in lieu of the tax under the Act, he shall pay the amount due in advance during the year in monthly or prescribed instalments. However, he shall have to file, for the said purpose, returns in the prescrib....
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....nexed to this sub-section. For example, where the total turnover of the hotelier is not less than Rs. 1 lakh but less than Rs. 1 lakh fifty thousand, the composition will be at the rate of Rs. 3,000. Eleven slabs are given in this Table dividing the total turnovers. 6.. It is contended by the petitioner that the petitioner is a hotelier. He is also carrying on the business in coffee powder and le....
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....e, whether or not the whole or any portion of such turnover is liable to tax." In other words, the total turnover of a hotelier would be confined to the turnover relatable to the hotel business only. If the hotelier is also engaged in any other business, the turnover relating to the said business also would be part of the total turnover for the purpose of section 17. If it is so read, it is clear....