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