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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(9A) in Expenditure-Tax Act, 1987

(9A)[ "restaurant" means any premises, not being a restaurant situated in a hotel referred to in clause (1) of section 3, in which the business of sale of food or drink to the public is carried on and such premises, at the beginning of any month, are equipped with, or have access to, facilities for air-conditioning;] [Inserted by Act 49 of 1991, section 114 (w.e.f. 1-10-1991).]