Trans Asia Hotels Ltd. v. Commissioner General of Inland Revenue and Another – sllr 2002 volume 3 page 365

In the case between Trans Asia Hotels Ltd. and the Commissioner-General of Inland Revenue and Another, the court addressed the issue of whether the Turn Over Tax should be imposed on the service charge collected by the petitioner under the Turn Over Tax Act, No. 69 of 1981. The court held that all amounts received by the petitioner from the sale of food, beverages, and related services, including sums described as service charge or government tax, constitute turnover for tax purposes. It was emphasized that the petitioner cannot treat any portion of such receipts as not subject to the Turn Over Tax, nor can liability be transferred to customers, as the tax remains the sole responsibility of the petitioner. This interpretation reinforced the principle that turnover includes all receipts fro