Section 4(9)(b) in Telangana Value Added Tax Act, 2005
(b)every dealer, being a Hotel other than those mentioned in clause (a), 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 attached to such hotels or anywhere whether indoor or outdoor;