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Substitution of new section for section 7
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....argeable 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 sub-clause (b) or sub-clause (d) of cla....