Section 2(3) in Karnataka Tax on Luxuries Act, 1979
(3)[ "Hospital" includes a nursing home, therapy center, rejuvenation or recuperation center, nature care or cure center, ayurvedic cure or care or any treatment center, personal care center and beauty treatment center, by whatever name called; [Inserted by Act 26 of 2004 w.e.f. 1.8.2004]
