Section 2(b) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(b)[ "motor spirit or diesel oil"] [Clause (b) substituted by Act XV of 2018, s. 2. (For earlier amendment see Act XXIV of 1962 and Act V of Samvat 2006).] means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive powers and it shall also include Aviation Turbine Fuel (ATF) and Natural Gas ;]
