Substitution of new section for section 7

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Full Text of the Document

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.... (1) Where any chargeable expenditure is incurred in a hotel referred to in clause (1) of section 3,-- (a) if such expenditure relates to any of the services, specified in sub-clauses (a) to (d) of clause (2) of section 5, provided by the hotel, the person who carries on the business of such hotel; and (b) if such expenditure relates to any of the services, specified in ....