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59. Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding.-


In assessing the  turnover of sales  of goods,  specified in paragraph (vi) of  sub-clause (b) of the  Explanation to clause  (24) of section 2, of the

 residential  hotels, providing lodging  and  boarding and  charging a composite sum,  which  is  inclusive of breakfast or lunch or dinner or, as  the

case  may  be,  a  combination of all  or  any  of the  above,  the Commissioner shall  determine  the  taxable  turnover of sales,  in respect of any

period in  the  following manner,  namely:

 

 

 (a)

Where  the  composite charges  include the  charges  for breakfast,

5 per cent.  of the Composite charges.

(b)

Where  the  composite charges  include the  charges  for lunch,

10 per cent.  of the

Composite charges.

(c)

Where  the  composite charges  include the  charges  for dinner,

15 per cent.  of the

Composite charges.

(d)

Where  the  composite charges  include the  charges  for breakfast and  lunch,

15 per cent.  of the

Composite charges.

(e)

Where  the  composite charges  include the  charges  for breakfast and  dinner,

20 per cent.  of the

Composite charges.

(f)

Where  the  composite charges  include the  charges  for lunch and  dinner,

25 per cent.  of the

Composite charges.

(g)

Where  the  composite charges  include the  charges  for breakfast, lunch and dinner,

30 per cent.  of the

Composite charges:

 

Provided that,  if the  claimant dealer  produces evidence to the satisfaction of the  Commissioner that  the  component of the  taxable turnover  of sales  in  the  composite sum  is less  than  the  percentage given  above,  the  Commissioner shall  reduce the  above  percentage to the  extent of  actual  sum  of turnover of sales,  so proved.