1955 (9) TMI 44 - HC - VAT and Sales Tax

Summary

The Bombay High Court dismissed the application of boarding house owners challenging the inclusion of meal charges in taxable turnover. The court upheld the authorities' method of calculating meal costs based on the total amount for a month or fortnight divided by the number of meals served, finding it justified. The applicants failed to provide evidence to support their contention that meal costs were less than Re. 1 per meal.