Section 7(1)(a) in Tamil Nadu Value Added Tax Act, 2006
(a)every dealer shall pay tax on the sale of ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholic drinks and beverages served in or catered indoors or outdoors by star hotels recognized as such by Tourism Department of the State Government or Government of India and restaurants attached to such hotels at the rate of [fourteen] [Substituted for the word 'twelve' by Section 3 of the Amendment Act (4 of) 2012, with effect from 10th March 2012.] and half per cent of the taxable turnover; and