Section 4(9)(d) in Telangana Value Added Tax Act, 2005
(d)every dealer, other than those mentioned in clause (a) and clause (b) and whose annual total turnover is more than [rupees seven lakhs and fifty thousand] [Substituted by Act No.13 of 2012.] and less than rupees one crore and fifty lakhs (1.5 Crore) shall pay tax [at the rate of five percent (5%)] [Substituted by Act No.12 of 2012.] 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, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterers.