59. Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding.M. VAT RULES

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