Section 2(c) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(c)[ "concessional rate" in relation to a luxury provided in a hotel means a rate lower than the normal rate fixed for such luxury by the hotel or lower than that fixed by the Government or any other authority under any law for the time being in force;] [Inserted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)]
