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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:
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. |