Section 2(d) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(d)[ "luxury" means provision for-] [Clause (d) substituted by W.B. Act 16 of 1994.](i)air-conditioning through air-conditioner or central air-conditioning or any other mechanical means, or(ii)air-cooling through air-cooler,
