Section 41A

any amount of sales tax to be deducted in respect of taxable goods purchased by any registered manufacturer;

any condition for the deduction; and

the form and manner of such deduction.

The deduction of sales tax under subsection (1) shall be made on taxable goods which are raw materials, components or packaging materials used solely in the manufacturing of taxable goods.

Where any registered manufacturer who has made a deduction under subsection (1) fails to comply with any conditions to which the deduction relates, any sales tax that has been the subject of the deduction shall become due and payable by the registered manufacturer on the date on which any of the conditions failed to be complied with.”.

Amendment of section 82