Sales Tax Exemptions




3150
THE NEW ZEALAND GAZETTE.
[No. 78

| Record No. | Exemption.
Column No. 1. | No. of
Decision. | Goods regarded as
included under Exemption.
Column No. 2. | No. of
Decision. | Goods not regarded as
included under Exemption.
Column No. 3. |
|---|---|---|---|---|---|
| C (s) 4/18
C (s) 21/107/2 | Insecticides and fungicides
for agricultural uses (Tariff
item 119) | 46
46 | “ Flikil.”
“ Mortegg ” tar - spraying
oil. | 46 | “ Boricide.”
“ Mothbane ” crystals.
“ Calcimite.” |
| C (s) 4/18/3 | .. | .. | .. | 46 | |
| C (s) 21/6/2 | Lime, including quicklime,
slaked lime, and limestone | 46 | Calcium carbide which has
been exhausted with water | 46 | |
| C (2) 3/93 | Machinery, &c., of a kind
which, if they had been
approved by the Minister
under item 352 of the
Customs Tariff, would
have been admitted there-
under | 46 | Air filter cleaner unit, the
“ Aero-Flush.” | | |
| C (2) 2/55/2 | .. | 46 | Cabinet, drying and deodo-
rizing, the “ Hoffman.” | | |
| C (2) 2/47/7 | .. | 46 | Egg-pulping appliance, con-
sisting of a steel container
with manually operated
plunger fitted with a
cutter to break the egg-
yolks. | 46 | Electric water-heaters. |
| C (s) 3/6/5
C (s) 3/3/11 | ..
.. | ..
46 | ..
Refrigerating rooms, port-
able or transportable, for
butchers’ shops, provided
that they do not form
parts of buildings. | 46 | |
| C (s) 3/3 | .. | 46 | Refrigerator display counters
incorporating refrigerator
units. | | |
| C (s) 53/9/10 | .. | 46 | Vats or tubs of steel for use
in dairy-factories for heat-
ing starter. | 46 | Connecting-rod aligner, the
“ Riteway.” |
| C (s) 2/11/7 | Machinery, machines,
machine-tools, and appli-
ances, viz. : Peculiar to
metal - working, wood-
working, stone-working,
or glass-working | .. | .. | 46 | |
| C (s) 26/35 | Machinery, &c., n.e.i., other
kinds (Tariff item 353 (6)
(b) ) | .. | .. | 46 | Clothes-wringers, household
types, when attached to
hand-operated washing-
machines. |
| C (s) 2/90 | .. | 46 | Bran packer, the “ Robin-
son ” automatic. | 46 | “ Crumbex.” |
| C (s) 10/11/2
C (s) 2/46 | Margarine
Ozonators, provided that a
declaration under the
Sales Tax Act is delivered
to a Collector that they
will be used only in
freezing-works | ..
.. | ..
Ships fitted with refrigerat-
ing machinery will be
regarded as freezing-works
for the purpose of this
exemption. | 46 | |
| C (s) 6/3/38 | Printed books, papers, and
music n.e.i. | .. | .. | 46 | Lodge circulars. Lodge in-
stallation programmes. |
| C (s) 2/89/2 | Pumps for raising or dis-
tributing liquids | 46 | Pump portion of fire bucket-
pump, consisting of pump
cylinder, piston or plunger,
and handle | 46 | Bucket portion of fire bucket-
pump. |
| C (s) 3/14/3 | .. | 46 | Pressure-pumping plant con-
sisting of pump, electric
motor and controller,
pressure water tank,
gauge, and fittings for
connecting the pump to
the tank, when sold as a
complete unit. | | |
| C (s) 21/58 | Sewing-machines | 46 | Cabinets for sewing-machines
with treadles fitted. | | |
| C (s) 20/15/8 | Ships, dredges, and similar
vessels | 46 | Paravane towing gear. | 46 | Maple syrup. |
| C (s) 10/14/3 | Sugar (Sucrose), molasses,
golden syrup, and treacle | .. | .. | 46 | Marble vases. |
| C (s) 20/13 | Tombstones | .. | .. | 46 | Dental wax. |
| C (s) 21/13 | Wax, viz., beeswax and
paraffin wax | .. | .. | | |
| C (s) 10/4/7 | Wheat flour, including wheat
meal and similar pre-
parations of wheat | 46 | “ Provita white flour,”
“ Provita vitality flour ” | 46 | Dried gluten. |
| C (s) 10/4/6
C (s) 21/21/3
C (s) 10/4/6 | ..
.. | ..
46
46 | “ Vi-max.”
Wheat-germ meal. | 46 | Gluten flour. |

E. D. GOOD, Comptroller of Customs.



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✨ LLM interpretation of page content

💰 Minister’s Decisions under Sales Tax Act, 1932–33 (continued from previous page)

💰 Finance & Revenue
29 September 1941
Sales Tax Act, Exemptions, Agricultural implements, Insecticides, Fungicides, Lime, Machinery, Refrigeration, Dairy equipment, Margarine, Books, Pumps, Sewing machines, Ships, Sugar, Tombstones, Wax, Wheat flour
  • E. D. Good, Comptroller of Customs