Section 6

The Minister may by order published in the Gazette fix the rate of State sales tax to be charged and levied under this Enactment.

The Minister may from time to time by order published in the Gazette vary or amend the rate of tax fixed under subsection (1).

Any order made under subsections (1) and (2) shall at the next meeting of the

Legislative Assembly be laid on the table of the Legislative Assembly and shall remain in force unless the Legislative Assembly by resolution revokes the same.

Where an order is revoked in whole or in part as provided in subsection (3), then any State sales tax levied in pursuance of such order or, as the case may be, of such part thereof as is revoked shall, subject to the provisions of subsection (5), be repayable to the person by whom such State sales tax was paid.

Except otherwise directed by the Minister, no State sales tax payable under the provisions of subsection (4) shall be repaid, unless the person entitled to such repayment makes a claim thereof to the Director within one year from the date on which the order is revoked in whole or in part as provided by subsection (3); and such claim shall be made in writing and shall contain such particulars as the Director may by order require.

10

Computation of tax payable.