(1) For the purpose of section 17 of the Act, tax shall not be deducted in respect of the following goods or services:-
(a) Beverages,
(b) Alcoholic or mixed alcoholic beverages such as wine, beer,
(c) Light petroleum (gasoline) fuel for vehicles,
(d) entertainment expenses,
(2) Tax may be deducted on the following items in the following proportion:-
(a) ………..
(b) 40 percent of the purchase price in automobiles.
(c) ……….. Explanation: For the purpose of clause (b), “automobiles” shall mean any road-moving passenger vehicle having three or more wheels.
(3) If the registered person mainly performs the supply of sub-rule (1) or (2), there will be no hindrance in deducting the tax according to the procedures set forth in this regulation.