Tax liability under Expenditure Tax on raising of a composite bill upon conclusion of hotel stay

High Court held that under Expenditure Tax Act 1987 chargeable expenditure would be incurred only upon raising of a composite bill upon conclusion of hotel stay and not earlier. _____________________ 1. The substantial question of law raised by the Revenue in respect of assessment years 1995-96 and 1997-98 is as follows: ‘Whether on the facts and circumstances of the case, the Tribunal was right in deleting the addition made by the Assessing Officer under Section 7(4) and the interest charged thereon under Section 14 Expenditure Tax Act 1987 on bills not yet raised, although the expenditure ...