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 Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage
 Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques
 Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles
 Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports
 Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles
 Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof
 Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring
 Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures
 Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof

EXPENDITURE TAX ACT - Section No. 2
September, 10th 2010

Definitions.

2. In this Act, unless the context otherwise requires,

         (1)  assessee means a person responsible for collecting the expenditure tax payable under the provisions of this Act;

         (2)  assessment year means the period of twelve months commencing on the 1st day of April every year;

         (3)  Board means the Central Board of Direct Taxes consti­tuted under the Central Boards of Revenue Act, 1963 (54 of 1963);

         (4)  chargeable expenditure means the expenditure referred to in section 5;

         (5)  expenditure-tax or tax means the tax chargeable under the provisions of this Act;

         (6)  hotel includes a building or part of a building where residential accommodation is, by way of business, provided for a monetary consideration;

         (7)  Income-tax Act means the Income-tax Act, 1961 (43 of 1961);

         (8)  person responsible for collecting means a person who is required to collect tax under this Act or is required to pay any other sum of money under this Act and includes

     (a)  every person in respect of whom any proceedings under this Act have been taken, and

     (b)  every person who is deemed to be an assessee-in-default under any provision of this Act;

         (9)  prescribed means prescribed by rules made under this Act;

     4[(9A)  restaurant means any premises, not being a restaurant situated in a hotel referred to in clause (1) of section 3, in which the business of sale of food or drink to the public is carried on and such premises, at the beginning of any month, are equipped with, or have access to, facilities for air-conditioning;]

       (10)  room charges means the charges for a unit of residen­tial accommodation in a hotel and includes the charges for

     (a)  furniture, air-conditioner, refrigerator, radio, music, telephone, television, and

     (b)  such other services as are normally included by a hotel in room rent,

              but does not include charges for food, drinks and any services other than those referred to in sub-clauses (a) and (b);

       (11)  all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.

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