Section 3(6) in The Maharashtra Tax on Luxuries Act, 1987
(6)The tax shall not be levied and payable in respect of the turnover of receipts for supply of food and drinks, on the sale of which the hotelier [has already paid the] [These words were substituted for the words is liable to pay sales' by Maharashtra 32 of 1994, Section 3.] tax under the [Maharashtra Value Added Tax Act, 2002] [These words and figures were substituted, and deemed to have been substituted w.e.f. 1-4-2005, for words and 'Bombay Sales Tax Act, 1959' by Maharashtra 32 of 2006, Section 12.].
