Section 2(1)(b) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(b)"charges for lodging" includes charges for air - conditioning, [XXX] [Word 'telephone' deleted by Rajasthan 8 of 1998, w.e.f. 31-7-1998.] television, radio, music and extra beds and the like but do not include any charges for food and drinks;