Retailing services being the retailing of gas, gas kits and gas equipment, LPG equipment, welding and cutting equipment, safety products, fume extraction equipment, spray painting products, power tools, engineering tools, hand tools, abrasives, air compressors, refrigeration componentry and associated metal-working tools and equipment and technical advisory and consultation services including testing and approving of equipment including gas and cryogenic fluid storage and distribution equipment and including technical advisory and consultation services in respect of gas separation and processing plants, sewage treatment plants, gas supply schemes and pipeline installation, repair of gas welding equipment, electric welding equipment spray painting equipment, medical equipment for the administration of gases and resuscitation equipment, gauges and pressure gauges, flowmeter, manifolds, regulators being standard and dual stage regulators, high flow regulators, pipeline regulators high pressure regulators, hydrogen regulators, ethylene regulators, water regulators, regulators for corrosive, ultra-pure gases, special gas mixtures and other speciality gas, or gases, valves being control valves, measuring valvesand safety valves and all other types of valves used in gas storage and distribution but not including wrapping and packing machines

Gas cylinders; welding rods