Amendment status not verified — confirm the current text below against the official source.
Substituted by Act No.12 of 2012. [Act No.5 of 2005] 27 38[(9) Notwithstanding anything contained in this Act,- (a) every dealer, being a star Hotel, having a status of three star and above, as recognized by competent authority prescribed by the Government of India, shall pay tax at the rate 39[specified in Schedule-V] of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants, attached to such hotels or anywhere whether indoor or outdoor; (b) every dealer, being a Hotel other than those mentioned in clause (a), shall pay tax 40[at the rate of five percent (5%)] of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants attached to such hotels or anywhere whether indoor or outdoor; (c) every dealer, other than those mentioned in clause (a) and clause (b) and whose annual total turnover is rupees one crore and fifty lakhs (1.5 Crores) and above shall pay tax at the rate 39[specified in Schedule-V] of the taxable turnover of the sale of supply of goods, being food or any other article for human consumption or drink, served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterers; (d) every dealer, other than those mentioned in clause (a) and clause (b) and whose annual total turnover is more than 41[rupees seven lakhs and fifty thousand] and less than rupees one crore and fifty lakhs (1.5 Crore) shall pay tax 40[at the rate of five percent (5%)] of the taxable turnover of the sale or supply of goods being food or any