2238 THE NEW ZEALAND GAZETTE No. 79

PART I—DECISIONS UNDER STATUTORY EXEMPTIONS FROM SALES TAX—continued

Theatre, Pollock’s Toy (models of theatre stage together with printed sheets
containing representations of the characters appearing in the various plays,
to be cut out for manipulation on the stage), including miniature stage
lighting sets therefor
Time teachers (but not toy watches) used for teaching children to tell the time
Tracing books, being books of pictures in outline interleaved with tracing paper
Wall cards, being pictorial cards, and having printed thereon descriptive matter,
specially suited for teaching children
Wall diagrams

Goods EXEMPT under Item 69—
The following goods when purchased for use solely for educational purposes in
a school, college, or university:
Accounting and book-keeping machines
Adding and calculating machines
Apparatus for teaching bookbinding at technical schools
Apparatus, appliances, and instruments of a scientific nature and specially
suited for teaching scientific subjects
Apparatus for teaching photography
Duplicating machines and accessories peculiar thereto
Electrical apparatus other than cooking and heating appliances
Engines, transmissions, and other parts of motor vehicles
Gramophones and gramophone records
Paper suitable for handicraft work
Recorders, sound, the recording medium of which is metal wire, metal coated
paper, or metal coated plastic tape
Stars, coloured paper, for merit awards
Toys
Typewriters
Goods admissible under Tariff Part II, Ref. No. 20.2

| 118A | GOODS OF CLASSES INCLUDED IN ANNEXES B, C, AND D TO THE UNESCO AGREEMENT ON THE IMPORTATION OF EDUCATIONAL, CULTURAL, AND SCIENTIFIC MATERIALS, WHEN IMPORTED BY OR FOR, OR SOLD TO, EDUCATIONAL, SCIENTIFIC, OR CULTURAL INSTITUTIONS APPROVED BY THE MINISTER FOR THEIR OWN USE, AND UNDER SUCH CONDITIONS AS THE MINISTER MAY PRESCRIBE—

The educational institutions approved are schools, colleges and universities | 16–(s)20/10 |
| 118B | GOODS, OF SUCH CLASSES AS MAY BE APPROVED BY THE MINISTER, DESIGNED OR PRODUCED FOR USE IN AND OF A KIND USED EXCLUSIVELY IN THE PRACTICE OF RELIGION, OR AS EQUIPMENT FOR PLACES OF WORSHIP—

Goods EXEMPT under Item 118B—
Alms dishes bearing an inscription or other marking to indicate that they are for
religious use in churches
Altars and communion tables
Altar bells
Altar book rests
Altar bread and wafer boxes
Altar candlesticks and candelabra
Altar crosses
Altar cruets and altar flagons for wine and water
Altar linen in sets, burses and veils, fair linen cloths and altar frontals, embroidered with religious emblems
Asperges bowls and sprinklers
Aumbries
Candle extinguishers
Chalices, chalice spoons and patens
Ciboria
Communion glasses and plates
Cope clasps
Crucifixes, when (a) mounted on a base for use as an altar cross or (b) mounted
on a staff for use as a processional cross
Cruet dishes and lavabo bowls
Ecclesiastical vestments worn exclusively in official church services
Figures not less than 10 in. in length for crucifixes
Fonts (baptismal and holywater) or pedestal type
Font ewers
Incense boats, nails and spoons
Jewish praying shawls (which are worn as vestments by all male Jews attending
synagogue services) known as a tallith (plural taleism or tallithin) and worn
only during the service | 16–(s)34/1/27 |