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[Cites 0, Cited by 0] [Section 2(5)] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(5)(xv) in The Kerala General Sales Tax Act, 1963

(xv)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 automotive 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;