Sch 7A Pt 2 para 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: