Section 2(f) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(f)"motor spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automative or stationary internal combustion engines, and includes petrol, diesel oil and other internal combustion oils but does not include kerosene, furnace oil, coal or charcoal;
