1992 (11) TMI 260

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.....-The petitioner asserts himself 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, ....

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....sessing authority for permission to pay the 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, f....

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....nds upon the total turnover stated in the Table annexed 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 a....

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....of all goods of a dealer at all places of business in the State, 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 turno....