13 DECEMBER

THE NEW ZEALAND GAZETTE

2237

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—DECISIONS UNDER STATUTORY EXEMPTIONS FROM SALES TAX

Item No.

Decision

Record No.

6A

ARTICLES AND MATERIALS SPECIALLY SUITED FOR ARTISTS’ USE, AS
MAY BE APPROVED BY THE MINISTER AND UNDER SUCH CON-
DITIONS AS HE MAY PRESCRIBE—

Goods EXEMPT under Item 6A—
Ink, white for photographic use
Pencils, spotting, with chalk cores, for photographers’ use
Goods admissible under Tariff Part II, Ref. No. 19.0

16-(s)34/1/27

7A

ARTICLES FOR WEAR, AS MAY BE APPROVED BY THE MINISTER,
PECULIARLY ADAPTED TO AFFORD SUPPORT OR PROTECTION
TO AN ABNORMAL CONDITION OF THE HUMAN BODY OR TO
REDUCE OR ALLEVIATE SUCH CONDITION—

Goods EXEMPT under Item 7A—
Artificial teeth
Bandages, suspensory, and athletic supports
Corn and bunion pads and shields
Finger stalls
Goods admissible under Tariff Part II, Ref. No. 23.6

16-(s)34/1/27

8

ARTICLES SUITED FOR THE USE OF BLIND, DEAF, OR DUMB PERSONS,
AS MAY BE APPROVED BY THE MINISTER—

Goods EXEMPT under Item 8—
Talking book reproducers and cassettes for use therewith
Goods admissible under Tariff Part II, Ref. Nos. 21.1 and 21.2

16-(s)20/10/60

69

EDUCATIONAL APPARATUS, ARTICLES, AND MATERIALS, AS MAY BE
APPROVED BY THE MINISTER—

Goods EXEMPT under Item 69—
Blackboards of any material
Blocks, alphabet, being cubes of wood or other material having on one or
more faces a letter of the alphabet whether or not in association with pictures
Cards, Morse, Vick, and similar, for teaching the morse code
Cards or sheets printed with pictures in outline for colouring, including the
necessary crayons or colours for use therewith
Drawing books, dot puzzle, in which designs are produced by lines drawn as
indicated by consecutively numbered dots, and which have no blank pages
Drawing books, having outlines on each page, or on each alternate page with
corresponding blank spaces for copying, specially suited for use in teaching
drawing in schools
Erasers, blackboard
Globes, geographical; also electric table lamps, the glass shades of which are
globes representing the world
Gramophone records specially suited for teaching typewriting
Ink wells
Intelligence tests suited for use by educational authorities for testing the mental
aptitude of pupils
Jig sews, being folders made up to resemble book covers and containing sheets
depicting embroidery designs, together with sets of celluloid stencils for use
as aids in drawing designs on cloth
Keyboards, dummy, used to instruct typists, linotype operators, pianists, etc.
Languagephone records solely for teaching languages
Letters, alphabetical, and numerals of any material, in sets, packed to indicate
they are for educational use
Modelling material, plasticine and similar, in bulk or in boxes, with or without
modelling tools
Models for schools of art
Models of the human body or portions thereof (but not dolls suited for use as
children’s playthings) specially suited for instructional purposes in hospitals
and in Red Cross, St. John Ambulance, and similar first aid classes
Pencil cases
Planispheres
Prints, school, being a series of lithographic prints in colour, for use in schools.
These pictures are designed by leading contemporary artists for the sole
purpose of instruction in the appreciation of fine art
Quiz-sets, electrically or magnetically operated - Examples: Magic Robot,
Electronic Brain, Dr Magini
Rubber stamps of humans, animals, flowers, fruit, etc.