59. Determinationoftaxableturnoverofsalesofresidentialhotels charginga compositesumforlodgingandboarding.-
Inassessingthe turnoverofsales ofgoods, specifiedinparagraph(vi)of sub-clause(b)ofthe Explanationtoclause (24)ofsection2,of the
residential hotels,providinglodging and boardingand chargingacompositesum, which is inclusiveofbreakfastorlunchordinneror,as the
case may be, a combinationofall or any ofthe above, theCommissionershall determine the taxable turnoverofsales, inrespectofany
periodin the followingmanner, namely:
|
(a) |
Where the compositecharges includethe charges forbreakfast, |
5per cent. of the Compositecharges. |
|
(b) |
Where the compositecharges includethe charges forlunch, |
10percent. ofthe Compositecharges. |
|
(c) |
Where the compositecharges includethe charges fordinner, |
15per cent. ofthe Compositecharges. |
|
(d) |
Where the compositecharges includethe charges forbreakfastand lunch, |
15percent. ofthe Compositecharges. |
|
(e) |
Where the compositecharges includethe charges forbreakfastand dinner, |
20per cent. ofthe Compositecharges. |
|
(f) |
Where the compositecharges includethe charges forlunchand dinner, |
25percent. ofthe Compositecharges. |
|
(g) |
Where the compositecharges includethe charges forbreakfast,lunchanddinner, |
30percent. ofthe Compositecharges: |
Providedthat, ifthe claimantdealer producesevidencetothe satisfactionofthe Commissionerthat the componentofthe taxable turnover ofsales in the compositesum isless than the percentagegiven above, the Commissionershall reducethe above percentageto the extentof actual sum ofturnoverofsales, soproved.