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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:
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(a)
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Where
the
composite charges
include
the charges
for breakfast,
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5
per cent.
of
the Composite charges.
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(b)
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Where
the
composite charges
include
the charges for
lunch,
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10
per
cent. of
the
Composite
charges.
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(c)
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Where
the
composite charges
include
the charges
for dinner,
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15
per cent.
of the
Composite
charges.
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(d)
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Where
the
composite charges
include
the charges
for breakfast and lunch,
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15
per
cent. of
the
Composite
charges.
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(e)
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Where
the
composite charges
include
the charges
for breakfast and dinner,
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20
per cent.
of the
Composite
charges.
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(f)
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Where
the
composite charges
include
the charges
for lunch
and dinner,
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25
per
cent. of
the
Composite
charges.
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(g)
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Where
the
composite charges
include
the charges
for breakfast, lunch
and
dinner,
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30
per
cent. of
the
Composite
charges:
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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.
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