1400
THE NEW ZEALAND GAZETTE.
[No. 39

a person for the time being registered as a veterinary surgeon under the Veterinary Surgeons Act, 1926, or entitled to use in connection with his business the designation of veterinary practitioner in accordance with the Veterinary Surgeons Act, 1926, and sold by him exclusively by retail.

SECOND SCHEDULE.

EXEMPTIONS FROM SALES TAX.

MEDICINES or drugs prepared or compounded under the conditions set out below and sold exclusively by retail, viz. :
(1) If prepared or compounded for individual cases by any person (a) registered under the Medical Practitioners Act, 1914, or (b) registered as a veterinary surgeon under the Veterinary Surgeons Act, 1926, or (c) entitled to use in connection with his business the designation of veterinary practitioner in accordance with the Veterinary Surgeons Act, 1926 ; or
(2) If prepared or compounded by any person registered as a pharmaceutical chemist under the Pharmacy Act, 1908, according to bona fide prescriptions issued from time to time for individual cases by any person (a) registered under the Medical Practitioners Act, 1914, or (b) registered as a veterinary surgeon under the Veterinary Surgeons Act, 1926, or (c) entitled to use in connection with his business the designation of veterinary practitioner under the Veterinary Surgeons Act, 1926.

THIRD SCHEDULE.

EXEMPTIONS FROM SALES TAX.

✓ Acids, viz. : Arsenic, carbolic, and sulphuric.
✓ Ammonia, liquid.
✓ Caps or stoppers, cardboard, for milk and cream bottles.
✓ Casein.
Catalogues, trade, and similar articles approved by the Minister.
Circulars, typewritten or duplicated, whether perforated or not.
Clay.
Coffin furniture and trimmings, including shrouds.
Crude distillates of coal tar or of wood as may be approved by the Minister.
Drugs, chemicals, and other substances, for use as indicators in X-ray examinations.
Fencing droppers of metal.
Filtering and purifying media essential to the manufacture of non-taxable goods when purchased or imported for use only in a manufacturing warehouse licensed under section 108 of the Customs Act, 1913.
Floating docks.
Flowers, cut, in their natural state, and leaves, grasses, and similar articles suitable for use therewith, also wreaths, bouquets, and similar goods made wholly or chiefly therefrom.
Foods composed of dried milk and dried malt-extract with or without other ingredients, as may be approved by the Minister.
Goods, bona fide second-hand, being goods that have already been used in New Zealand.
Goods not liable to Customs duty (including goods liable to primage duty only) imported by persons not engaged in business.
Goods with respect to which the Collector is satisfied that they are bona fide presents sent from abroad to persons in New Zealand.
Grain, ground, mixtures of.
Grain, poisoned, for killing birds.

Kauri-gum.
Kerosene, of qualities approved by the Minister, suited for use as an illuminant or as fuel for power purposes.
Machinery, machines, machine tools, engines, and appliances, as may be enumerated in any Order of the Minister, of a class or kind which, if they had been approved by the Minister under item 352 of the Customs Tariff, would have been admitted thereunder.
Malt flour.
Margarine.
Material for making trade containers used exclusively for packing non-taxable goods when purchased or imported for use only in a manufacturing warehouse licensed under section 108 of the Customs Act, 1913.
Medals, valour or service, presented or to be presented to members of fire brigades and other similar bodies approved by the Minister.
Oxides of arsenic, inorganic arsenates and arsenites, aceto-arsenites, inorganic salts of copper, inorganic cyanides and hypochlorites, inorganic sulphides and sulphites, potassium chlorate, potassium nitrate, sodium nitrate, sulphate of alumina.
Post and pole butts of reinforced concrete.
Printers’ blanketing of qualities approved by the Minister.
Seals, lead, for protecting ends of wire ties for boxes.
Sensitized surfaces specially suited for use in X-ray photography.
Studs, metal, for hoops of wool bales.
Timber, viz. :
White pine (kahikatea) and Pinus insignis, whether in logs, rough hewn, rough sawn, or dressed.
Fence posts, and pit props, round, or hewn but otherwise unworked.
Tobacco leaf, cured.
Wool, Angora, greasy sliped scoured or carbonized.
Wax, viz. : Beeswax and paraffin wax.
Zinc dust.
Goods whether produced or manufactured in New Zealand or imported, which, if imported, would be included under the following items of the Customs Tariff :
5. (1) Barley flour, prepared.
5. (4) Maize, ground or crushed but not otherwise manufactured, n.e.i.
Ex 105. Chlorinated lime; formic aldehyde, and solutions thereof; hydrogen peroxide; sulphur.
Ex 171. Needles, viz. : Sewing, darning, and knitting.
175. Silk for flour dressing, in the piece.
221. Glass plates (engraved) for photo-lithographic work.
232. Antiques and works of art, as may be approved by the Minister, and on conditions prescribed by him provided that he is satisfied that such articles were produced or manufactured at least one hundred years prior to the date of importation.
289. Monotype-paper, in rolls, suitable for use with monotype machines.
314. Chain-beltng (not being conveyor chain or belting), loose link, and other.
Ex. 338. (1) Slide rails for electric motors.
Ex. 338. (2) Starters or controllers for electric motors.
363. Printers’ type and materials, viz. :
(1) Printing-type, and printing-materials n.e.i., suited only for the use of printers; zinc plates or copper plates for photo-lithographic work.
(2) Stereotypes, electrotypes, matrices, half-tone and line blocks.
394. (6) Crude petroleum, crude residual oil, once run shale oil, and crude distillates of petroleum.

F. D. THOMSON,
Clerk of the Executive Council.

By Authority: W. A. G. SKINNER, Government Printer, Wellington.

Price 6d.]