FEB. 4.] THE NEW ZEALAND GAZETTE.

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

Customs Department, Wellington, 2nd February, 1943.

It 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.
C(s) 21/63 51 With respect to the exemption appearing in New Zealand Gazette No. 85 of 22nd November, 1934, concerning chemicals, drugs, and similar preparations for use in hospitals, &c., the following persons and institutions have been approved thereunder:—
(a) Medical Officers of Health;
(b) School Medical Officers;
(c) District Health Nurses;
(d) The Medical School of the University of Otago.
Chemicals, drugs, and similar preparations, approved by the Minister, when purchased exclusively for use by such persons or in such institutions and not for resale will accordingly be exempt from sales tax.
C(s) 21/63/12 51 (1) In the case of persons, firms, or companies licensed as wholesalers under the Act who sell—
(a) Stationery such as account books, ledgers, diaries, invoice books, invoice or other printed forms, writing-pads, envelopes, Christmas cards, tags, pens, pencils, nibs, ink-stands, and ink-wells; and
(b) Leather goods such as attache cases and ladies’ handbags, or sporting requisities, such as tennis-racquets and golf-clubs, or other goods,
and with respect to which the Collector is satisfied that such goods have been bona fide sold through retail shops by such persons, firms, or companies, the sale value for the purposes of paragraph (a) of subsection (1) of section 13 of the Act shall be the price at which the goods are actually sold less a deduction from such price of 40 per centum thereof in respect of the goods enumerated under paragraph (a) (above), and 25 per centum thereof in respect of the goods enumerated under paragraph (b) (above).
(2) In the case of (a) stationery manufactured pursuant to special orders, or (b) goods sold by such persons, firms, or companies otherwise than as set out above, the sale value shall be the price for which the goods are actually sold.*
C(s) 24/8 52

Decision of Minister.

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

Exemption. No. of Goods regarded as No. of Goods not regarded as included
Column No. 1. Decision. included under Exemption. Decision. under Exemption.
Column No. 2. Column No. 8.
C(s) 4/51 Cigarettes .. .. .. 53 “Surama” medicated cigarettes.
C(s) 17/3/4 Cork board having a thickness of
l in. or over
C(s) 21/13/12 Disinfectants n.e.i., &c. (Tariff
item 104) 53 “Canec” or “Canite” board having a thickness of l in. or over.
53 “Sure-Ol.”
53 “Allan’s Antiseptic and Disinfectant.”
C(s) 10/2/8 Infants’ and invalids’ foods
(Tariff item 43) 53 “Wylie’s Yeast-Germ.”
C(s) 4/18 Insecticides and fungicides for agricultural uses (Tariff item 119)
C(s) 4/22/4 .. .. 53 Derris root powder, compounded with inert materials and put up specially for agricultural and horticultural purposes.
53 Derris root, powdered, with a rotenone content of approximately 5 per cent.
C(s) 4/22/4 Machinery, &c., 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
C(s) 3/13 .. .. 53 Cooking tanks and vats for industrial purposes.†
C(s) 3/3/14 Machinery, machines, machine-tools, and appliances, viz.: Peculiar to metal-working, wood-working, stone-working, or glass-working
53 Meat-refrigerating boxes, for use in freezing-works as containers for “sundries” during refrigeration.
53 Spare links for chain grate type automatic stokers.
C(s) 2/114 Printed books, papers, and music n.e.i.
C(s) 3/5/4 .. 53 Emery dresser tools, being hand-manipulated tools for use in the dressing of emery wheels.
C(s) 6/17/6 Saddlery, harness, whips, and whip-thongs
53 “Reprints,” being extracts from newspapers in the form of handbills dealing with political and other events.
C(s) 8/11 Sand, gravel, rubble, and fowl grit
53 Cow-bail leg straps, being strips of leather with a loop, slit, ring, or dee at one end, for holding the leg of a cow in the required position during milking operations.
53 Zeolites for use in water-softening plants, being minerals in their natural state merely crushed to suitable sizes
C(s) 2/31 Wheat-flour, including wheat meal and similar preparations of wheat
53 “Germasoy,” when composed solely of wheat-germ.

• Revises decision in Minister's Decision No. 12, gazetted 8th June, 1933.
  † Revises decision in Minister's Decision No. 14, gazetted 8th June, 1933.