Section 34 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
34. Petroleum products, namely:
(i)High speed diesel oil.(ii)Kerosene(iii)Motor spirit including Light Diesel Oil (LDO) and excluding petrol, aviation turbine fuel and high speed diesel oil(iv)Naphtha(v)Petrol other than Naphtha(vi)[Other petroleum products not elsewhere mentioned in this Schedule] [Substituted by Act 42 of 2005 w.e.f 1-4-05.](vii)Aviation Turbine Fuel including Aviation Gasoline(viii)Liquefied Petroleum Gas(ix)Lubricating Oil, Grease, Brake Fluid. Transformer Oil and other Quenching Oils]
