Section 2(e) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(e)"luxury provided in a hotel" means accommodation for lodging provided in a hotel, the rate of charges for which (including charges for air conditioning, [***] [Word 'telephone' deleted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)], television, radio, music or extra beds and the like but excluding charges for food, drink and other amenities) is [more than [five hundred rupees per room] [These words were substituted for the words 'not less than thirty five rupees', by Gujarat 8 of 1994, section 2(2).] per day;
