SECOND SCHEDULE Omitted w.e.f 31st March, 2005
DECLARED GOODS IN RESPECT OF WHICH A SINGLE POINT OF TAX ONLY IS LEVIABLE UNDER SUB-SECTION (1) OF SECTION 5
(a) purchased within the State
(a) Purchased within the State
(1) decantation
(2) de-salting
(3) de-hydration
(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