Section 2(1) in Karnataka Tax on Luxuries Act, 1979
(1)"charges for lodging" include charges for air conditioning, telephone, television, radio, music, extra beds and the like but do not include any charges for food, drink [telephone calls, laundry or other amenities] [Substituted by Act 5 of 2000 w.e.f. 1.4.2000];Explanation. - If any question arises whether any charges are charged for lodging, such question shall be referred to the State Government and the decision of the State Government shall be final and shall not be called in question in any court ;
