law: Expenditure-Tax Act, 1987 
  5. Meaning of chargeable expenditure 
  
  For the purposes of this Act, chargeable
  
  expenditure,- 
  (1) in relation to a hotel referred to in clause
  
  (1) of section 3, means any expenditure incurred in, or payments made to, the
  
  hotel in connection with the provision of- 
  (a) any accommodation,
  
  residential or otherwise; or
  (b) food or drink by
  
  the hotel, whether at the, hotel or outside, or by any other person at the
  
  hotel; or
  (c) any accommodation
  
  in such hotel on hire or lease; or
  (d) any other services
  
  at the hotel, either by the hotel or by any other person, by way of beauty
  
  parlor, health club, swimming pool or other services, but does not include- 
  (i) any expenditure
  
  which is incurred, or the payment for which is made, in foreign exchange 6[before
  
  the lst day of October, 1992];
  (ii) any expenditure
  
  incurred by persons within the purview of the Vienna Convention on Diplomatic
  
  Relations, 1961 or the Vienna Convention on Consular Relations, 1963;
  (iii) any expenditure
  
  incurred in any shop or in any office which is not owned or managed by the
  
  person who carries on the business of a hotel;
  (iv) any expenditure
  
  by way of any tax, including tax under this Act.
  Explanation.- For the purposes of
  
  this clause,- 
  (a) expenditure incurred or any payments made
  
  in Indian currency obtained by conversion of foreign exchange into Indian
  
  currency shall in such cases and in such circumstances or, as may be prescribed12
  
  be deemed to five been incurred or, as the case may be, made in foreign
  
  exchange; and
  (b) "foreign exchange" and
  
  "Indian currency" shall have the meanings respectively assigned to
  
  them in clauses (h) and (k) of section 2 of the Foreign Exchange Regulation
  
  Act, 1973 (46 of 1973);
  (2) in relation to a restaurant referred to in
  
  clause (2) of section 3, means any expenditure incurred in, or payments made
  
  to, a restaurant in connection with the provision of food or drink by the restaurant,
  
  whether at the restaurant or outside, or by any other person in the restaurant,
  
  but does not include any expenditure referred to in sub-clauses (ii) and (iv)
  
  of clause (1).]