28 MARCH

THE NEW ZEALAND GAZETTE

Decisions Under the Sales Tax Act 1932-33—Notice No. 37

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

Statutory Exemption Item No.

Decision

Record No.

6 APPAREL, FOOTWEAR, AND HEADWEAR, ALL KINDS, AND ALL ARTICLES,
PREPARATIONS, AND MATERIALS (OTHER THAN COSTUME JEWEL-
LERY), SPECIALLY SUITED FOR THEIR MANUFACTURE, RENOVATION,
OR REPAIR-
Goods EXEMPT under Item 6-
Apparel:
Ornaments specially suited for permanent attachment (e.g., sewing) to apparel ex-
cluding beads and similar articles; pearls, precious, semi-precious and imi-
tation stones, jewellery and imitation jewellery

37-(S) 6

7 ARTICLES AND MATERIALS, SPECIFIED BY THE MINISTER, AND ON SUCH
CONDITIONS AS HE MAY PRESCRIBE, SUITED FOR, AND TO BE USED
SOLELY IN, THE FABRICATION OR REPAIR OF GOODS WITHIN NEW
ZEALAND (EXCLUDING WATCH ESCAPEMENTS AND PARTS, AND
JEWELS FOR WATCHES)-
Goods EXEMPT under Item 7-
Extruded aluminium sections suited for use in the manufacture of flooring in the
form of duck-boarding or grating
Paper, creped, on declaration for use solely in the manufacture of adhesive tape
Textile batching oil E 1562

37-(S) 7

37-(S) 7

37-(S) 7

37 CHEMICAL PREPARATIONS AS MAY BE APPROVED BY THE MINISTER;
CHEMICALS AND CHEMICAL COMPOUNDS, INCLUDING ACIDS AND
METALLIC ELEMENTS, BUT NOT INCLUDING ETHYL ALCOHOL, PER-
FUMERY, PERFUMED OILS, COSMETICS, OR TOILET PREPARATIONS-
Goods EXEMPT under Item 37-
Castrol W.E. Form Cream

37-(S) 37

102 FLOOR COVERINGS, AND FIXING MEDIA THEREFOR-
Goods EXEMPT under Item 102-
Flooring in the form of duck-boarding or grating made from extruded aluminium
sections

37-(S) 102

183 NETS AND NETTING-
Goods EXEMPT under Item 183-
Shopping bags and similar carrying bags of net

37-(S) 183

274 SCHOOL BAGS AS MAY BE APPROVED BY THE MINISTER-
Goods EXEMPT under Item 274-
Attache cases and lunch cases, composed of fibreboard, vulcanite, or similar
material, unlined or lined only with paper, not fitted internally in any way, and
not exceeding 20 in. in length

37-(S) 274

278 SEWING, KNITTING, CROCHET, AND DARNING REQUISITES-
Goods EXEMPT under Item 278-
Bags, specially designed for holding needlework and not being suitable for use as
travel bags, shopping bags or purses

37-(S) 278

282 SHIPS AND OTHER VESSELS; DREDGES AND FLOATING DOCKS; SUCH
ARTICLES PECULIAR TO USE ON SHIPS, OTHER VESSELS, DREDGES
AND FLOATING DOCKS, AS MAY BE APPROVED BY THE MINISTER-
Goods APPROVED under Item 282-
Sails for ships and other vessels

37-(S) 282

288 SPORTING AND ATHLETIC REQUISITES AS MAY BE APPROVED BY THE
MINISTER; ALSO BILLIARD REQUISITES AND FISHING TACKLE-
Goods EXEMPT under Item 288-
Golf trundlers or trolleys not being suitable for the carriage of persons or goods
other than golf equipment

37-(S) 288

PART II—DECISIONS CANCELLED

Statutory Exemption

Cancellation

Record No.

ITEM 6:
Apparel, footwear, and headwear ... renovation, or repair
ITEM 274:
School bags ... by the Minister ...
ITEM 278:
Sewing, knitting ... darning requisites
ITEM 288:
Sporting and athletic requisites ... fishing tackle

Ornaments for permanent ... to apparel
Attache cases and lunch cases ... exceeding 18 in.
in length
Bags, textile or plastic ... a tape measure
Golf trundlers

(S) 6

(S) 274

(S) 278

(S) 288

Dated at Wellington this 28th day of March 1968.
V. W. THOMAS, Comptroller of Customs.