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[Section 14] [Complete Act]
Central Government Act
Section 14(iic) in The Central Sales Tax Act, 1956
(iic) 4[ crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand,), whatever their composition, whether obtained from normal or condensation oil- deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:--
(1) decantation;
(2) de- salting;
(3) dehydration;
(4) stabilisation in order to normalise the vapour pressure;
(5) elimination of very light fractions with a view to returning them to the oil- deposits in order to improve the drainage and maintain the pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above- mentioned processes;
(7) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance;]