https://www.taxtmi.com/acts?id=6549 Section 2 defines key terms for the Expenditure tax Act: assessee as the person responsible for collecting the expenditure tax; person responsible for collecting to include those required to collect tax or pay sums under the Act and those in respect of whom proceedings have been taken or deemed assessee in default; expenditure tax as the tax chargeable; hotel as premises providing paid residential accommodation; restaurant as premises selling food or drink with air conditioning access; and room charges as charges for accommodation and specified amenities, excluding food and other services. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 12:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6549 Section 2 defines key terms for the Expenditure tax Act: assessee as the person responsible for collecting the expenditure tax; person responsible for collecting to include those required to collect tax or pay sums under the Act and those in respect of whom proceedings have been taken or deemed assessee in default; expenditure tax as the tax chargeable; hotel as premises providing paid residential accommodation; restaurant as premises selling food or drink with air conditioning access; and room charges as charges for accommodation and specified amenities, excluding food and other services. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6549