Sales Tax and Licence Notices




1534
THE NEW ZEALAND GAZETTE
[No. 57

Decisions Under the Sales Tax Act 1932–33

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

Record No. Exemption No. of Decision Goods Included Under Exemption
(s) 21/232 .. Accessories and strings for musical instruments .. 121 Music stands.
121 Cases specially designed for musical instruments.
(s) 2/79/4 .. Brushware all kinds .. .. .. .. 121 Sets, boxed or cased, comprising only hair brushes, comb and mirror, in a case which has no provision for the inclusion of other articles.
(s) 3/118/31 Cutlery .. .. .. .. .. 121 Butcher’s pouches for holding cleavers, knives, and steels.
121 Sheaths for sheath knives.
(s) 21/119 .. Firearms .. .. .. .. .. 121 Gun cases.
(s) 21/13/20 Inhalants as may be approved, etc. .. .. 121 Ayrton Saunders “Inhalit”.
121 Ciba—

Antistin-Privine.
Privine. |
| | | 121 | Coal tar vaporizing fluid (Boots). |
| | | 121 | Crookes “Karvol” inhalant capsules. |
| | | 121 | Endrine nasal compound. |
| | | 121 | Fenox. |
| | | 121 | Friars Balsam. |
| | | 121 | “Karsote” inhalant. |
| | | 121 | “Kleer-A-Hed” inhalant. |
| | | 121 | Metaphedrine inhalant. |
| | | 121 | Methedrine inhalers and refills. |
| | | 121 | Nasotone oil with ephedrine. |
| | | 121 | Nasotone vapour and inhalers. |
| | | 121 | Nyal—
Nasal drops aqueous (with ephedrine).
Nasal drops with ephedrine regular.
Nasal drops decongestant. |
| | | 121 | Regesan pine inhalant. |
| | | 121 | Regesan catarrh cream with ephedrine. |
| | | 121 | Stearns—
Neo synephrine emulsion ¼ per cent.
Neo synephrine solutions ¼ per cent and 1 per cent.
Neo synephrine jelly ½ per cent.
Neo synephrine thenfadil ¹⁄₁₀ per cent.
Neo synephrine thenfadil ¼ oz.
N.T.Z. nasal solution. |
| | | 121 | Vicks inhaler. |
| | | 121 | Vicks Vaporub. |
| (s) 20/10/23 | School bags as may be approved .. .. | 121 | School bags, of any material, designed for wear on the shoulder or on the shoulders. |
| | | 121 | Lunch cases and attache cases, composed of fireboard, vulcanite, or similar material, unlined or lined only with paper, not fitted internally in any way, and not exceeding 18 in. in length. |
| (s) 21/263 .. | Sponges, all kinds .. .. .. .. | 121 | Loofahs. |
| (s) 21/329 .. | Sporting requisites, etc. (Tariff item 239) .. | 121 | Chess and draughts. |
| | | 121 | Darts and dartboards. |
| | | 121 | Footballs, cricket sets, archery sets, tennis racquets of all sizes and types. |
| | | 121 | Games involving the use of a cue held in the hand. |
| | | 121 | Gymnasium equipment. |
| | | 121 | Quoits. |
| | | 121 | All balls used in connection with sport, play, or physical exercise. |
| | | 121 | Marbles. |
| | | 121 | Knucklebones. |
| | | 121 | Frogfeet. |
| | | 121 | Waterwings. |
| (s) 21/329 .. | Sporting and athletic requisites as may be approved, etc. | 121 | Grips for tennis racquets, cricket bats, golf clubs, etc. |
| | | 121 | Butting leathers and knobbing for tennis racquets. |
| | | 121 | Tennis net height adjusters. |
| | | 121 | Clay birds and clay targets. |
| | | 121 | Containers specially designed for sporting requisites (e.g. cricket and bowl bags). |
| | | 121 | Golf trundlers. |
| | | 121 | Tires and wheels specially suited for use in bicycle racing. |
| (s) 3/118/37 | Tableware .. .. .. .. .. | 121 | Thermos and other vacuum flasks and jars. |

Customs Department, Wellington C. 1, 30 September 1954.

(M.D. 121)

E. S. GALE, Acting Comptroller of Customs.


Notice to Persons Affected by Applications for Licences Under Part III of the Industrial Efficiency Act 1936

Retail Sale and Distribution of Motor Spirit

Lewis Motors Ltd., Princes Street, Hawera, has applied for a licence to resell motor spirit from one pump to be installed on service-station and garage premises at Princes Street, Hawera.

J. H. M. Smith, 14 Halifax Street, Nelson, has applied for a licence to resell motor spirit from one pump to be installed on motor-service premises at 14 Halifax Street, Nelson.

Linton Service Stores Ltd., Mildrick’s Line, Linton, has applied for a licence to resell motor spirit otherwise than through pumps at store premises at Mildrick’s Line, Linton.

Applicants and other persons considering themselves to be materially affected by the decisions of the Bureau of Industry on these applications should, not later than 14 October 1954, submit any written evidence and representations they may desire to tender. All communications should be addressed to Secretary, Bureau of Industry, C.P.O. Box 2492, Wellington.

J. D. KERR, Secretary.



Next Page →

PDF embedding disabled (Crown copyright)

View this page online at:


VUW Te Waharoa PDF NZ Gazette 1954, No 57


NZLII PDF NZ Gazette 1954, No 57





✨ LLM interpretation of page content

💰 Decisions Under the Sales Tax Act 1932–33

💰 Finance & Revenue
30 September 1954
Sales Tax, Exemptions, Goods, Interpretations, Musical instruments, Brushware, Cutlery, Firearms, Inhalants, School bags, Sponges, Sporting requisites, Tableware
  • E. S. Gale, Acting Comptroller of Customs

🏭 Notice to Persons Affected by Applications for Licences Under Part III of the Industrial Efficiency Act 1936

🏭 Trade, Customs & Industry
Licences, Motor Spirit, Retail Sale, Distribution, Applications
  • J. H. M. Smith, Applied for licence to resell motor spirit

  • J. D. Kerr, Secretary