(1) Subject to the next succeeding regulation, a registered person shall quote his certificate:
(a) in respect of the purchase of goods, or the entry for home consumption of imported goods, by the registered person for sale by him by wholesale;
(b) if the registered person is a manufacturer — in respect of the purchase of goods, or the entry for home consumption of imported goods, to be used in, wrought into or attached to:
(i) goods to be manufactured by him for sale or lease;
(ii) goods to be manufactured and applied by him to his own use as defined in subsection 17 (2) of the Sales Tax Assessment Act (No. 1) 1930; and
(iii) goods to be manufactured by the person and to which paragraph 3 (1C) (f) or (g) of that Act will apply;
(c) in respect of the purchase or lease of goods, or the entry for home consumption of imported goods, by the registered person for use by him as aids to manufacture or auxiliaries to aids to manufacture;
(d) in respect of the purchase of goods, or the entry for home consumption of imported goods, by the registered person:
(i) to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture or auxiliaries to aids to manufacture; or
(ii) for sale or lease to persons for use by them as aids to manufacture or auxiliaries to aids to manufacture;
(da) in respect of the purchase, or lease of goods, or the entry for home consumption of imported goods, by the registered person for use by the person as eligible business goods;
(db) in respect of the purchase of goods, or the entry for home consumption of imported goods, by the registered person:
(i) to be used in, wrought into or attached to goods to be manufactured by the person for use by the person as eligible business goods; or
(ii) for sale or lease to persons for use by them as eligible business goods;
(e) if, in a State in which the registered person has a place of business in respect of which a certificate has been issued to him, he is a wholesale merchant, or a manufacturer, who sells goods principally by wholesale — in respect of the entry by him for home consumption of imported goods, or the purchase by him of goods, not being goods in respect of which he is required to quote his certificate under paragraph (a), for sale by him for the purposes of that business;
(ea) if, in a State in which the registered person has a place of business in respect of which a certificate has been issued to him, that person is a person who sells goods principally by retail — in respect of:
(i) the entry by him for home consumption of imported goods; or
(ii) the purchase by him of goods;
being goods specified by him at the time of that entry or purchase to be so entered or purchased for sale by wholesale, for sale by him for the purposes of that business;
(f) if the Commissioner is satisfied that the property in goods, being purchased goods, or imported goods entered for home consumption, for use in connexion with the manufacture of goods to be manufactured by the registered person for sale (not being goods covered by an item or sub-item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956) will pass to the purchaser of the goods so manufactured and that the full cost of the first-mentioned goods will be included in the price charged by the registered person to that purchaser for a specific quantity of the goods so manufactured — in respect of the purchase or entry of those first-mentioned goods;
(g) if the registered person is a person who manufactures goods but, by virtue of the definition of Manufacturer in subsection (1) of section 3 of the Sales Tax Assessment Act (No. 1) 1930-1953, is deemed not to be the manufacturer of those goods, or if the registered person is a person who applies any process or treatment to goods as specified in subparagraph (a) (iii) of the definition of Wholesale Merchant in that subsection — in respect of the purchase of goods, or the entry for home consumption of imported goods to be used in, wrought into or attached to the goods so manufactured, processed or treated; and
(h) if the registered person is, by virtue of the definition of Manufacturer in subsection (1) of section 3 of the Sales Tax Assessment Act (No. 1) 1930-1953, deemed to be the manufacturer of goods manufactured for him by another person — in respect of the sale deemed to have been made of those goods by virtue of section 17A of that Act.
(2) A registered person who, by virtue of the last preceding subregulation, quotes his certificate in respect of the purchase or lease of goods, or the entry for home consumption of imported goods shall quote his certificate in respect of the purchase or entry by him of each container, if any, of the goods (not being a container to which section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953 applies) if:
(a) an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956 covers:
(i) the goods purchased, entered or leased in the container; or
(ii) goods in the manufacture, processing or treatment of which the goods purchased, entered or leased in the container are directly or indirectly used by the registered person;
(b) the registered person sells or leases the goods purchased, leased or entered in the container, the property in the container passes to the purchaser or lessee of the goods and the container is not the subject of a charge to be refunded upon the return of the container;
(c) the registered person:
(i) sells or leases, without the container, the goods purchased, leased or entered in the container or goods in the manufacture, processing or treatment of which those first-mentioned goods are directly or indirectly used by him; or
(ii) directly or indirectly uses the goods purchased, leased or entered in the container in manufacturing, processing or treatment performed by him for another person;
and the cost of the container is included in the amount charged by the registered person for the sale or lease of the goods or for the manufacturing, processing or treatment, as the case may be; or
(d) the registered person:
(i) does not sell or lease the goods purchased, leased or entered in the container; or
(ii) sells or leases those goods without the container;
and does not sell the used container or sells the used container at a price not greater than one half of the cost, excluding tax, of the container to him.
(3) Subject to the next succeeding regulation, a registered person shall quote his certificate in respect of the purchase of containers, or the entry for home consumption of imported containers, by him:
(a) in which other goods will be packed by him for sale or lease;
(b) the property in which will pass to the purchaser or lessee of the goods; and
(c) which will not be the subject of a charge to be refunded upon the return of the containers; if:
(d) an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956 covers the goods to be packed in the containers;
(e) the registered person, not being the manufacturer of the goods to be packed in the containers, quotes his certificate in respect of the purchase, entry or lease of those goods by him; or
(f) the registered person is the manufacturer of the goods to be packed in the containers and does not treat the goods as stock for sale by retail before the goods are packed in the containers.
(4) Subject to the next succeeding regulation, a registered person shall quote his certificate in respect of the purchase by him of containers, being bottles or jars, or the entry for home consumption by him of imported containers, being bottles or jars:
(a) in which he markets goods which he manufactures or sells by wholesale;
(b) on which is moulded a notification to the effect that they are or remain his property or are not sold with the contents; and
(c) which, upon the sale of the contents, are not the subject of a charge imposed by way of deposit to be refunded upon the return of the bottles or jars.
(5) A registered person who, by virtue of subregulation (3) or (4), quotes his certificate in respect of the purchase of containers, or the entry for home consumption of imported containers, (in this subregulation referred to in either case as the secondary containers) shall quote that certificate in respect of the purchase by him of each container, or the entry for home consumption by him of each imported container, (in this subregulation referred to in either case as the primary container), if any, in which the secondary containers are so purchased or entered if:
(a) an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956 covers the secondary containers;
(b) the cost of the primary container:
(i) is included in the amount charged by the registered person for the sale or lease of goods packed by him in the secondary containers; or
(ii) in a case where the secondary containers are the subject of a separate charge to the purchaser or lessee of the goods packed in the secondary containers (being a charge which is not refundable upon the return of the secondary containers) — is included in that charge; or
(c) the registered person does not sell the used primary container or sells the used primary container at a price not greater than one half of the cost, excluding tax, of the primary container to him.
(6) Where:
(a) a registered person, by virtue of subregulation (1), (3) or (4) of this regulation, quotes his certificate in respect of the purchase or lease of goods, or the entry for home consumption of imported goods; and
(b) the property in the containers, if any, of the goods passes to him;
he shall be deemed to have also quoted his certificate under subregulation (2) or (5) of this regulation in respect of the purchase or entry of the containers unless he states, in the certificate of quotation, that the quotation does not extend to the containers.