JAN. 16.]

THE NEW ZEALAND GAZETTE.

Minister's Decisions under Sales Tax Act, 1932-33.

Customs Department, Wellington, 13th January, 1936.

I T is hereby notified for public information that the Minister of Customs has decided to interpret the Sales Tax Act,
1932-33 (hereinafter referred to as "the Act"), as under:
It should be understood that the decisions contained herein may be revised from time to time in the light of further
information which may be obtained by the Minister.

Record No. No. of Decision of Minister.
Decision.

The following goods are to be regarded as (a) included or (b) not included under the exemptions
set out in Column No. 1 (below):

C (s) 3/58 39 Agricultural implements and Live-stock scale consisting of a
machinery n.e.i. (Tariff crate mounted on a platform
item 333 (2)) scale, for use in weighing pigs,
lambs, &c., while being driven
through a race.

C (s) 4/30 .. Alumina, sulphate of Alumina ferric slabs for use in the
purification of water.

C (s) 20/10 .. Apparatus, &c., for educa- Goods manufactured in New Zea-
tional purposes, as may land and imported goods sold
be approved by the Minister, and from New Zealand stocks, of a
under conditions class or kind which, if imported,
prescribed by him. (Tariff would be admissible under Tariff
item 416) item 416 on declaration, &c., provided
that a declaration is made
that they will be used solely for
educational purposes in a school,
college, or university, and that
they will not be removed there-
from without payment of the
sales tax.

C (s) 20/22 .. Bags, bottles, boxes, &c., Sheep-crates being completely en-
being ordinary trade con- closed crates
tainers for packing goods

C (s) 3/62 .. Corn mills, coffee and spice "Anderson" offal-cutter, including
mills, food chopping and knives therefor.
mincing machines,
peculiar to use in manufacturing
processes, as approved
by the Minister

C (s) 4/7/10 .. Disinfectants n.e.i., &c. "Liksol" disinfectant floor oil.
(Tariff item 104)

C (s) 2/7/3 .. Electric generators Magnetos.

C (s) 2/30 .. Foods, peculiar to use as Rotary converters.*
stock and poultry foods Linseed meal.

C (s) 19/1 .. Goods, bona fide second-
hand, being goods that Metal "ingots" or "pigs"
have already been used produced from scrap
in New Zealand metal.

C (s) 3/60 .. Goods with respect to which Articles which are sent to New Zealand
the Collector is satisfied free of charge and which are intended
that they are bona fide for free distribution in
presents sent from abroad New Zealand, e.g., calendars,
to persons in New Zealand posters, showcards, and jugs,
knives, or diaries advertising
whisky or other goods.

C (s) 6/9 .. Grain, ground, mixtures of "Laxa."
Machinery, &c., of a class Lifting gear for use with cranes, &c.
or kind which, if they (Minister's decision No. 38), viz.:—
had been approved by the Horse and bull boxes.
Minister under item 352 Trays for lifting fruit.
of the Customs Tariff, Trays for lifting motor-cars.
would have been admitted Spreaders for lifting motor-cars.
thereunder

C (s) 10/4/5 .. Rail tractors or locomotives. Coal baskets.
C (s) 3/17/4 .. Valves, taps, tobies, hydrants, and Hampers for lifting cargo
similar articles of any material and luggage.
other than brass or other copper
alloy.

C (s) 2/41 ..
C (s) 3/59 ..

• Revises decision in Minister's decision No. 29, gazetted 31st May, 1934.

Sheep-crates without bottoms, for attachment to
the floor of a motor-
vehicle.
Rectangular sheet-iron tanks
imported containing china-
ware, &c., also such tanks
when sold empty in New
Zealand.