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[Cites 0, Cited by 20] [Section 7(1)] [Section 7] [Entire Act]

State of Tamilnadu - Subsection

Section 7(1)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)every dealer other than those mentioned in clause (a) [whose total turnover is not less than rupees ten lakhs for a year] [These words were added by Section 4 of the Amendment Act (21 of) 2007, with effect from 1st January 2007.], shall pay tax on the sale of ready to eat un-branded foods including sweets, savouries, un-branded non-alcoholic drinks and beverages served in or catered indoors or outdoors by hotels, restaurants, sweet-stalls, clubs, caterers and any other eating houses, at the rate of [five] [The rate of tax has been reduced to two percent from 1st January 2007 by Notification No. II (1)/CTR/(a- 14)/2007-GO.Ms.No.12 of that date. This reduced rate is applicable also to sales of mineral water by these dealers as per Notification No. II (1)/CTR/30(a-4)/2007-GO.Ms.No.79 dated 23rd March 2007, effective from 1st January 2007.] per cent of the taxable turnover.