18. where a supply described in subsection (2) was charged with tax at the rate of zero percent in terms of paragraph 2 of Schedule I,the acquisition of the taxable activity is a supply by the recipient in the course or furtherance of a tax-able activity carried on by the recipient to the extent that the goods and services comprising the taxable activity were acquired for a purpose other than consumption, use, or supply in the course of making taxable supplies, unless this purpose relates to less than 10 percent of the total taxable activity