Section 4(5) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(5)(i)The tax shall not be levied and payable in respect of the turnover of receipts for supply of food and drinks, on the sale of which the hotelier is liable to pay sales tax under the Sales Tax Act.(ii)Where composite charges for boarding, lodging and other amenities are recoverable in a hotel, tax under this Act shall not be levied on that part of such charges on which sales tax is leviable under the Sales Tax Act.
