New Zealand Gazette – 1950 – No. 62

Page 1795

✨ Sales Tax Act Decisions



SEPT. 28] THE NEW ZEALAND GAZETTE 1795

Decisions Under the Sales Tax Act, 1932–33

Customs Department, Wellington, 26th September, 1950.

THE following decisions in interpretation of the Sales Tax Act, 1932–33, are published for public information :—

Record No. Exemption. No. of Decision. Goods Regarded as Included Under the Exemption.
(s) 2/79/4 Brushes, brooms, and mops, suited for household use, excluding toilet brushware ; stable and yard brooms 102 Brushes—

Banister.
Crumb.
Hearth.
Pot scouring.
Sanitary (toilet pan, sink, and similar).
Scrubbing.
Stove.
Brooms—
Carpet.
Floor.
Hand whisks.
Picture.
Wall.
Mops—
Floor, window, wall, and similar.
Hand mops for dish washing and similar purposes.
Squeegees.
Handles for brooms and mops.
Activated carbon.
Stands for electric irons.
Volatox D.D.T. diffuser.
Dimethyl phthalate solution.
Naphthalene, flake.
Chamois leathers, being whole skins, tanned, or pieces cut from such skins but otherwise unworked.
Coffee mills.
Egg whisks, geared types.
Juice extractors, mincer types.
Meat and bread slicing machines of any capacity.
Approved—
Abbott’s Syrup Calcidrine.
Angier’s Emulsion.
Anodyne Pine Expectorant.
Anodyne Pine Expectorant with Tar.
Baxter’s Lung Preserver.
Benadryl Expectorant (Benylin).
Bettle’s Lightning Cough Cure.
Boots—
Armstrong’s Influenza Mixture.
Campbell’s Cherry Cough Syrup.
Children’s Cherry Bark Cough Linctus.
Family Lung Mixture.
Jecocin.
Brittain’s Cough Balsam.
Bonnington’s Irish Moss.
Bonnington’s 102 Mixture.
Buckley’s Canadiol Mixture.
Citronin.
Clark’s Miners’ Cough Cure.
Cooltex Bronchial Cough Remedy.
Cosadein.
Dutton’s Carrageen.
Double-Ex Mixture.
Elixir Ephedrine Compound.
Elixir Euphorbia Compound.
Fenning’s Whooping Cough Mixture.
Fluenzol.
Hean’s Essence.
Heenzo Cough Mixture.
Kay’s Linseed Compound.
K.P. Cod Liver Emulsion.
Lane’s Emulsion.
Langdale’s Concentrated Medicinal Essence of Cinnamon for Coughs and Colds.
Linctus Wood.
Macalister’s Pine Cough Balsam.
Neo-Synephrine Hydrochloride Elixir ⅓% (Stearns).
Nyal—
Baby Cough Syrup.
Bronchitis Mixture.
Children’s Cough Mixture.
Cough Mixture.
Creophos.
Honey Cough Syrup.
Influenza Mixture.
Nyco.
White Pine and Tar.
Whooping Cough Syrup.
Parmint.
Rawleigh’s Pine-Cherry Cough Syrup.
Rawleigh’s Thyme Cough Compound.
Regesan—
Asthma Remedy.
Bronchial Cough Mixture.
Catarrh Cough Syrup (Creosoted).
Whooping Cough Mixture.
Royle’s Cough Mint Mixture.
Scott’s Emulsion. |
| (s) 21/90 | Charcoal | 102 | |
| (s) 2/47/9 | Electric irons | 102 | |
| (s) 4/1 | Fly-papers and baits | 102 | |
| (s) 4/1 | Fly and insect sprays and powders, specially put up for household use | 102 | |
| (s) 4/2 | | 102 | |
| (s) 9/8 | Leather | 102 | |
| (s) 2/47 | Machines and mechanical appliances peculiar to kitchen use in the preparation of food | 102 | |
| (s) 21/13 | Medicinal preparations, as may be approved, specially put up for internal use for the relief of coughs and colds | 102 | |

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✨ LLM interpretation of page content

💰 Decisions Under the Sales Tax Act, 1932–33

💰 Finance & Revenue
26 September 1950
Sales Tax Act, Exemptions, Goods, Customs Department
  • Customs Department, Wellington