✨ Sales Tax Act Decisions
23 JUNE
THE NEW ZEALAND GAZETTE
1019
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:
PART I—GOODS INCLUDED IN STATUTORY EXEMPTIONS FROM SALES TAX
| Decision | Record No. |
|---|---|
| ABRASIVE POWDERS AND COMPOUNDS— | |
| Tin oxide, impure, commonly known as “putty powder”, and used by monumental masons for polishing marble | 11–(s) 21/280 |
| ACIDS, VIZ.: ACETIC, ARSENIC, BORACIC, CARBOLIC, CITRIC, HYDROCHLORIC, SULPHURIC, AND TARTARIC— | |
| Pyroligneous acid | 11–(s) 4/59 |
| CARAVANS, TRAILER TYPE, PERMANENTLY FITTED WITH LIVING ACCOMMODATION— | |
| Portable huts designed as dwellings | 11–(s) 21/252 |
| CARBOXY ETHYL CELLULOSE AND CARBOXY METHYL CELLULOSE— | |
| Salts and esters of carboxy ethyl cellulose and carboxy methyl cellulose | 11–(s) 10/56 |
| CONDY’S CRYSTALS— | |
| Permanganate of Soda | 11–(s) 4/23 |
| EDUCATIONAL APPARATUS AND MATERIALS AS MAY BE APPROVED— |
The following goods when purchased for use solely for educational purposes in a school, college, or university:
Crayons other than coloured chalks | 11–(s) 20/10/2 |
| ELECTRICAL GOODS, VIZ.:
Circuit Breakers Not Exceeding 60 Amperes—
Water heater relays | 11–(s) 3/136 |
| Electric Lamps, and Fittings Therefor, Suitable for Purposes of Illumination in Buildings—
Photographic safelights | 11–(s) 3/125/2 |
| FARM SLEDS AND FARM WAGONS, NOT BEING MOTOR VEHICLES—
Transport boxes for attachment to tractors | 11–(s) 11/1 |
| FOODS AND FOODSTUFFS, NATURAL OR PROCESSED (NOT BEING CONFECTIONERY OR BEVERAGES), INCLUDING FOODS AND FOODSTUFFS FOR ANIMALS—
Cuttlefish bone | 11–(s) 19/6/2 |
| Ice blocks | 11–(s) 10/49 |
| Ice cream, including chocolate coated ice cream | 11–(s) 10/49 |
| FURNITURE, UPHOLSTERY, AND BEDDING OF ALL KINDS—
Shop and office furniture—
Document trays | 11–(s) 3/118/17 |
| Garage equipment, viz.:
Cabinets for the storage and display of bottles of oil | 11–(s) 3/150 |
| Drum shields or screens | 11–(s) 3/150 |
| “Hi-Boys” (oil storage cabinets) | 11–(s) 3/150 |
| Goods admissible under item 243 of the Customs Tariff | 11–(s) 3/128 |
| GLASS, ALL KINDS, IN SHEET—
Glass, sheet, cut to shape, including windscreens for motor vehicles | 11–(s) 14/9 |
| INK PRINTING—
Duplicating ink | 11–(s) 26/10 |
| Silk screen ink | 11–(s) 26/10 |
| KITCHEN UTENSILS, INCLUDING HARDWARE AND HOLLOWWARE FOR USE IN THE KITCHEN AND IN THE PREPARATION AND COOKING OF FOOD—
Force cups for clearing sinks | 11–(s) 20/32 |
| MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES, PECULIAR TO USE IN MANUFACTURING, INDUSTRIAL, AND SIMILAR PROCESSES, AS MAY BE APPROVED BY THE MINISTER—
Rectifiers specially suited for use in electroplating | 11–(s) 2/101 |
| MEDICINAL PREPARATIONS, VIZ.:
Inhalants, as may be Approved by the Minister, Specially put up for the Relief of Coughs and Colds—
Parke Davis and Co. Ltd. | 11–(s) 21/13/20 |
| Chloretone. |
| Glucofedin. |
| Glucofedin with sulphadiazine. |
| Glucothricil. |
| Inhalone. |
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VUW Te Waharoa —
NZ Gazette 1955, No 41
NZLII —
NZ Gazette 1955, No 41
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💰 Sales Tax Act Interpretation Decisions
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- Davis and Co. Ltd. Parke, Listed medicinal preparations supplier