Section 2(g) in The Maharashtra Tax on Luxuries Act, 1987
(g)[ "luxury provided in a hotel" means- [Clause (g) was substituted by Maharashtra 11 of 1992, Section 37(4).](i)accommodation and other services provided in a hotel, the rate or charges for which including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra beds and the like, [exceeds rupees two hundred or more] [per residential accommodation] [These words were substituted for the words 'per person or per member' by Maharashtra 20 of 2002, Section 25(a).] per day; and(ii)any supply in a club by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration;]
