Section 2(1)(q) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(q)"receipt of monetary consideration" means the amount of payment received or receivable by a hotelier or a proprietor, or by his agent for any advertisement, luxury or entertainment, but shall not include the tax payable under this Act and collected separately by the hotelier or the proprietor;