25 MARCH

THE NEW ZEALAND GAZETTE

537

PART I—DECISIONS IN INTERPRETATION OF THE STATUTORY EXEMPTIONS FROM SALES TAX—continued

Statutory
Exemption
Item No.

Decision

Record No.

11

BASKETWARE, WICKER AND CANE, AND CANES, RATTANS, AND SIMILAR
FLEXIBLE MATERIALS FOR THE MANUFACTURE OF BASKETWARE—
Goods EXEMPT under Item 11—
Baskets made from wicker or cane even if the wicker or cane has been coated with
plastic, and including those woven on to a wooden base

19-(s) 15/28/-

40

MEDICINES AND MEDICINAL PREPARATIONS, NOT INCLUDING MEDI-
CATED CONFECTIONERY OR WINES—
Goods EXEMPT under Item 40—
Spirits of camphor

19-(s) 4/4/-

69

EDUCATIONAL APPARATUS, ARTICLES, AND MATERIALS, AS MAY BE
APPROVED BY THE MINISTER—
Goods EXEMPT under Item 69—
Gramophone records solely for teaching languages

19-(s) 20/10/-

86

ELECTRIC LAMPS, INCLUDING TORCHES, BUT EXCLUDING LAMPS
PECULIAR TO USE ON MOTOR VEHICLES: ALSO BULBS AND TUBES
FOR THE PRODUCTION OF ELECTRIC LIGHT—
Goods EXEMPT under Item 86—
Sealed beam spotlights other than those suited for motor vehicles

19-(s) 3/125/2

105

FOOD AND FOODSTUFFS, NATURAL OR PROCESSED (NOT BEING CON-
FECTIONERY), INCLUDING FOOD AND FOODSTUFFS FOR ANIMALS;
ALSO MATERIALS OF A KIND COMMONLY USED IN THE PRE-
PARATION THEREOF—
Goods EXEMPT under Item 105—
Spirits of lemon

19-(s) 4/4/-

130

HOUSEHOLD UTENSILS AND ARTICLES OF A KIND COMMONLY USED
FOR DOMESTIC PURPOSES, INCLUDING TABLEWARE AND KITCHEN-
WARE, BUT EXCLUDING VASES AND ORNAMENTS—
Goods EXEMPT under Item 130—
Candy, cigarette, and trinket boxes, and powder boxes or bowls, but not including
articles whose usefulness is clearly subordinate to their ornamental or fancy
character
Frames used for carrying and storing milk bottles and specially designed for
domestic or milk roundsmen’s use

19-(s) 3/118/37

19-(s) 3/69/-

157

MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECU-
LIAR TO USE IN THE MANUFACTURE, PROCESSING, OR PACKAGING
OF GOODS BUT NOT INCLUDING VEHICLES, PHOTOGRAPHIC
EQUIPMENT, OR DUPLICATING MACHINES AND APPLIANCES
(EXCEPT SUCH TYPES AS MAY IN ANY SPECIAL CASE BE APPROVED
BY THE MINISTER); ALSO SUCH OTHER MACHINERY, MACHINES,
MACHINE TOOLS, AND APPLIANCES PECULIAR TO MANUFACTUR-
ING, INDUSTRIAL, AND OTHER PROCESSES AS MAY BE APPROVED
BY THE MINISTER—
Goods EXEMPT under Item 157—
Pallets for use with fork lift trucks
Spheres used to prevent heat and evaporation losses in liquids stored, or in the
process of manufacture, in open tanks
Repair kits for brake master cylinder and wheel cylinder assemblies on motor
vehicles

19-(s) 3/17/4

19-(s) 17/3/10

19-(s) 11/17/-

200

CONTAINERS, BEING ORDINARY TRADE CONTAINERS FOR PACKING
GOODS, EMPTY OR CONTAINING NON-TAXABLE GOODS—
Goods EXEMPT under Item 200—
Boxes or cases of cardboard, plastic, or covered metal, with pad or tray

19-(s) 6/18/2

213

PREPARATIONS, NOT BEING PAINTS, FOR THE PROTECTION OF METAL
AND OTHER SURFACES AS MAY BE APPROVED BY THE MINISTER—
Goods EXEMPT under Item 213—
Meta-Kleen
Ferrophos
Ferropro

19-(s) 7/9/6

238

CARDS, VIZ: GREETING, INVITATION, VISITING, APPOINTMENT, MEM-
BERSHIP, AND SIMILAR CARDS—
Goods NOT EXEMPT under Item 238—
Greeting, invitation, visiting, appointment, membership, and similar cards in the
form of printed postcards

19-(s) 6/8/42

242

LABELS AND TAGS, ALL KINDS—
Goods EXEMPT under Item 242—
Library book date slips for recording the due date for return of books

19-(s) 6/3/42

293

SURGEONS’, PHYSICIANS’, DENTISTS’, AND OPTICIANS’ APPLIANCES,
INSTRUMENTS, AND MATERIALS—
Goods NOT EXEMPT under Item 293—
Spectacle cord holders

19-(s) 5/9/-