13Cases in which certificates not to be quoted

13 Cases in which certificates not to be quoted

(1) Subregulations (1), (3) and (4) of the last preceding regulation do not apply so as to require or permit a registered person who is a manufacturer, and, by virtue of item 76, 100 or 103 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956, is exempt from sales tax upon the sale value of goods manufactured by him, to quote his certificate in respect of:

(a) the purchase or lease by him of goods, or the entry for home consumption by him of imported goods to be used in, wrought into, or attached to goods to be so manufactured, or in respect of the purchase, lease or importation of goods:

(i) for use by him as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods; or

(ii) to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods;

in or in connexion with the manufacture of goods covered by any of those items; or

(b) the purchase by him of containers, or the entry for home consumption by him of imported containers in which will be packed by him for sale or lease goods in the manufacturing of which goods referred to in the last preceding paragraph are directly or indirectly used by him.

(2) Subregulation 12 (1) does not apply so as to require or permit a registered person who is a manufacturer to quote a certificate in respect of the purchase, or the entry for home consumption, by the person of:

(a) mixes to be used in the manufacture by the person of biscuits in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles; or

(b) mixes to be used in the manufacture by the person of goods, being ice-cream, ice-cream cakes, ice-creams, ice-cream substitutes, frozen confectionery (other than frozen yoghurt), flavoured iceblocks (whether or not to be marketed in a frozen state) or similar goods, in premises or vehicles in which the business of manufacturing goods of that kind is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles.