11Interpretation

11 Interpretation

In this Part:

(a) wholesale merchant who sells goods principally by wholesale or manufacturer who sells goods principally by wholesale means a wholesale merchant or a manufacturer, as the case may be, the total value of whose average yearly sales by wholesale is, or would be, in the opinion of the Commissioner, not less than 50 per cent of the total value of his average yearly sales, whether by wholesale or otherwise;

(b) person who sells goods principally by retail means a person whose sales of goods, not being sales of a kind referred to in paragraph (b), (c), (e) or (g) of the definition of Sale of goods by wholesale in subsection 3 (1) of the Sales Tax Assessment Act (No. 1) 1930, are, in the opinion of the Commissioner, made principally by retail;

(c) a reference to a sale of goods by wholesale shall be read as including a reference to a sale of goods by retail under an indirect marketing arrangement; and

(d) a reference to a sale of goods by retail shall not be taken to include a reference to a sale of goods by retail under an indirect marketing arrangement.