SALES TAX REGULATIONS.

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Statutory Rules 1949, No. 65.^(e)

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Commencement.

1. These Regulations shall be deemed to have come into operation on the twentieth day of September, 1947.

Definitions

2. Regulation 4 of the Sales Tax Regulations is amended by omitting paragraph (j) of the definition of “ aids to manufacture ” and inserting in its stead the following paragraph :—

“ (j) goods for use in connexion with the manufacture for sale of goods, if the first-mentioned goods are to be sold to the purchaser of the goods to be so manufactured, unless the goods to be so manufactured—

(i) are covered by any item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1947 ; or

(ii) are to be sold by the manufacturer to a person who quotes his certificate of registration in respect of the purchase of those goods and who furnishes to the manufacturer a certificate in writing that the first-mentioned goods are not for re-sale to a person to whom the goods to be so manufactured are also to be sold ; or ”.

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(e) Made under the Sales Tax Assessment Act (No.1) 1930–1942, the Sales Tax Assessment Act (No. 2) 1930–1936, the Sales Tax Assessment Act (No. 3) 1930-1936, the Sales Tax Assessment Act (No. 4) 1930–1936, the Sales Tax Assessment Act (No. 5) 1930–1939, the Sales Tax Assessment Act (No. 6) 1930–1936, the Sales Tax Assessment Act (No. 7) 1930-1936, the Sales Tax Assessment Act (No. 8) 1930–1936 and the Sales Tax Assessment Act (No. 9) 1930-1946 on 15th September, 1949; notified in the Gazette on 15th September, 1949.