GROUP 1 – SUPPLIES OF DOMESTIC FUEL OR POWER

Item No.

1  Supplies for qualifying use of–

(a)coal, coke or other solid substances held out for sale solely as fuel;

(b)coal gas, water gas, producer gases or similar gases;

(c)petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;

(d)fuel oil, gas oil or kerosene; or

(e)electricity, heat or air-conditioning.

Notes:

MATTERS INCLUDED OR NOT INCLUDED IN THE SUPPLIES

1(1)  Item 1(a) shall be deemed to include combustible materials put up for sale for kindling fires but shall not include matches.

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