Section 2B. Licensed warehouse and licensed manufacturing warehouse deemed outside Malaysia. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART I - PRELIMINARY

Section 2B. Licensed warehouse and licensed manufacturing warehouse deemed outside Malaysia.

For the purpose of this Act, a licensed warehouse and a licensed manufacturing warehouse shall be deemed to be a place outside Malaysia.

In this section, the expression "a licensed manufacturing warehouse" means a licensed warehouse in respect of which an additional licence to carry on any manufacturing process has been granted under section 65A of the Customs Act 1967 [Act 235].

[Ins. Act 557:s.4]