Luxury tax exclusion from room charges clarifies Expenditure-tax scope, withdrawing prior guidance and adopting contrary interpretation. The Board accepts the Income-tax Appellate Tribunal's view that luxury tax and similar State levies do not form part of room charges under section 2(10) of the Expenditure-tax Act, 1987, and withdraws earlier circulars that had required inclusion of such taxes in the room-charge base for Expenditure-tax applicability.