Senator DALY (South Australia) (Vice-President of the Executive Council) (11:59 AM) . - Again I appeal to the committee to adopt a reasonable attitude. I was pleased to hear Senator Millen take up the cudgels on behalf of the Government in this matter. Senator Johnston is uncompromisingly opposed to the sales tax. If he had his way he would exempt practically all classes of goods. I again remind honorable senators that if the list of exemptions is extended, the estimated revenue will not be received, and we shall not be able to balance our budget. Consequently, our credit will be impaired. I do not think honorable senators are desirous of submitting unreasonable amendments, but it is unfair to expect the Government to exempt all the items which Senator E. B. Johnston has suggested. I have invited the honorable senator to state his order of preference and he has now been urged by Senator Millen, who admits the reasonableness of my suggestion, to make a selection of those which he considers most important. Honorable senators cannot expect the Government to accept a large number. It would be useless to send them to another place where they would only be rejected.