2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. (d) telex, telephone and private wire installations and apparatus let on hire by the Posts and Telecommunications Corporation; (e) radiocommunication equipment which is let on hire and which, in terms of a licence issued under the Radiocommunication Services Act [Chapter 12:04], is used exclusively for civil defence purposes. The selling on the land on which they are grown, cultivated or produced by the grower, cultivator or producer thereof, as the case may be, of— (a) fresh fruit, vegetables and preserves; (b) plants and cut flowers; (c) honey; (d) eggs. The selling at the factory by a manufacturer of— (a) goods manufactured at the factory— (i) to a person to whose order the goods were manufactured; (ii) to any person for the purpose of resale or for the purpose of manufacture for resale; (iii) to the State, a local authority or any corporate body established directly by any law in Zimbabwe for special purposes; (iv) to a farmer or miner for use in his normal farming or mining operations, as the case may be; (b) the spare and component parts of goods referred to in paragraph (a ) to a purchaser referred to in paragraph (a) of those goods; (c) the waste or surplus materials of his manufacturing process; if such goods, parts or materials, as the case may be, are delivered from the factory. (1) The selling, including the selling by means of a vending machine, by an employer on his premises of— (a) goods at cost price or less; or (b) refreshments during working hours, including rest or refreshment breaks; to his own employees and to employees of contractors necessarily present upon his premises. (2) In subparagraph (1)— “refreshments” has the meaning given to it by the Liquor Act [Chapter 14:12]. The selling or letting for hire of goods at any bazaar, fete, sale of work or other like function held for charitable, educational or religious purposes. The selling or letting for hire of goods from any premises situated within the premises of a Government school or school registered in terms of the Education Act [Chapter 25:04] to pupils, their parents or staff of the school. The selling or letting for hire by a local authority of those goods which, in terms of the Act under which it is established, it is entitled to sell or to let for hire by way of trade or business. The selling of goods in the execution of an order of a court. The selling in terms of the Stock Trespass Act [Chapter 19:14] of animals impounded under that Act. The selling of meals or refreshments for consumption on the premises on which they are sold. The selling of goods by auction on premises which are not owned or leased by the auctioneer. The selling of goods by a trader, organisation or business trading from his or its exhibit at the Zimbabwe International Trade Fair. SECOND SCHEDULE (Section 12) MINIMUM FEES Fee $ 1. 2. c Licence restricted to the sale of specified goods only, upon issue or renewal 20 00 Licence not restricted to the sale of specified goods, upon issue or renewal— 100 00 (a) in respect of premises or vending machines situated in an urban area 50 00 (b) in respect of premises or vending machines situated outside an urban area 3. In this Schedule— “specified goods” means such goods as the Minister may specify from time to time by notice in a statutory instru ment for the purposes of this definition; “urban area” means— (a) the area of any municipality or town in terms of the Urban Councils Act [Chapter 29:15] and includes— (i) the area of any local government area which is administered and controlled by the m unicipal or town council concerned; and