Section 2(b) in The Maharashtra Tax on Luxuries Act, 1987
(b)[ "business" includes- [Clause (b) was substituted by Maharashtra 11 of 1992, Section 37(1).](i)the activity of providing residential accommodation and any other service in connection with or incidental or ancillary to such activity of providing residential accommodation, by a hotelier for monetary [consideration];(ii)any supply in a club whether or not incorporated, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is made or given for cash, deferred payment or other valuable consideration;
