1974 (7) TMI 112

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..... ioner who carries on business of a boarding house. The petitioner's case is that the petitioner runs the boarding house where the boarder is admitted on a daily basis and consolidated charges are payable strictly by cash in advance which includes meals and lodging. Meals are also served to the boarder's guests if it has been properly notified to the manager. The short question which arises for con .....

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..... it also carries on restaurant business. As part of its business as hoteliers, the company receives guests in its several hotels to whom, besides furnishing lodging, it also serves several other amenities, such as public and private rooms, bath with hot and cold running water, linen, meals during stated hours, etc. The bill tendered to the guest is an all inclusive one, that is to say, a fixed amo .....

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..... e management provides him with a number of amenities incidental to such lodging and with a view to render his stay in the hotel comfortable including meals at fixed hours, that the transaction between the company and such a guest is one for the latter to stay and not one of sale of food-stuffs supplied as one of the incidental amenities, that the bill given by the company and paid by the guest is .....

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..... ates for the meals agreed to between the parties as part of the transaction between the two. It was further held by the High Court that the transaction was primarily one for lodging, that the board supplied by the management amounted to an amenity considered essential in these days in all properly conducted hotels, and that when so supplied, it could not be said to constitute a sale every time a m .....

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..... A to the petition which is an admission form to the boarding house, it is clear that the charge for staying in the boarding house includes charge for meal to be taken and even if the boarder does not take the meal he will not be entitled to the rebate. In view of the Supreme Court's decision, the assessment is not in accordance with law. I, therefore, set aside the order of assessment as also the .....

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