In exercise of the powers conferred by the clause (a) of sub-section (1) of Section 58 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to specify the rates in column (4) of the Schedule below, at which the amount of composite tax payable by such dealers or class of dealers or dealers who are engaged in the business of reselling at retail of any goods mentioned in column (2) of the Schedule, subject to the conditions and restrictions, as set out in column (5) thereof: -
Schedule
No.
(a) served for consumption at or in the enclosed vicinity of any restaurant, hotel, eating house, refreshment room, boarding establishment, factory canteen or in any club or;
Explanation: - Where the dealer is also serving alcoholic drinks, the tax payable on sales of such alcoholic drinks shall not be compounded under this Notification. The tax payable on sales of such alcoholic drinks shall be governed by the provisions of sub-section (2) of Section 9 of the Act.
This Notification shall come into force with effect from 1st April, 2006.