Section 2(1)(i) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(i)[ "Luxury provided in a Hotel" means accommodation (such as room or other place or lawn etc. by whatever name called) and other services including air conditioning, coolers, heaters, geysers, [x x x] [Substituted by Rajasthan 9 of 1997, w.e.f. 30-3-1997.] television, radio, music, entertainment, [spa massage] [Inserted by Act No. 6 of 2015, dated 1.4.2015.] extra beds, linen articles and the like in a hotel, for which the rate of charges per day or part thereof is [seven hundred fifty rupees or more] [Substituted by Rajasthan 10 of 2000, w.e.f. 6-5-2000.];