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TMI Blog2009 (6) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... es for amenities collected by the respondent along with sale bill for sale of liquor and food in the bar hotel constitute turnover for the purpose of levy of turnover tax. We have heard Government Pleader appearing for the petitioner and senior counsel Dr. K.B. Muhamed Kutty appearing for the respondent. Admittedly the respondent is a bar attached hotel with restaurant engaged in retail sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which of the above amenities is enjoyed by the particular customer. Similarly on a small bill of Rs. 105 where the respondent has charged only liquor and two bottles of soda, Rs. 22 is shown as amenity charges. Again, on a small bill of Rs. 33 which is only for one service of liquor, the respondent has charged Rs. 12 for amenities. The question to be considered is whether the amenities separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply, toilets, etc. Even though hundreds of bar hotels are functioning in the State and invariably every hotel is air-conditioned, the Government Pleader pointed out that no other party has found out such a contrivance to avoid tax. We find force in this because facilities in hotels are varying and depending on the facilities, tariff also varies. Higher the tariff, the incidence of tax is higher a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oy the food or liquor, form part of the price for which goods are sold. In fact, the total collection under this head, namely, amenity, by the respondent during the year is around Rs.37 lakhs, whereas the total turnover is around Rs. 1.63 crores. The respondent could not correlate the charges levied and the amenity provided to any customer in any given case. Therefore, it is only a dubious method ..... X X X X Extracts X X X X X X X X Extracts X X X X
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