Sales Tax Act 1972 (Act 64)
PART IV - EXEMPTIONS AND REFUND
Section 9. Materials for manufacturers to be tax free.
(1) Where any licensed manufacturer acquires taxable goods from another licensed manufacturer, such first mentioned manufacturer may acquire such goods as may be approved by the Director General free of sales tax provided such person is authorized by the Director General and subject to such conditions as may be prescribed, to acquire such goods free of sales tax.
(2) Where a licensed manufacturer imports taxable goods, such manufacturer may import such goods as may be approved by the Director General free of sales tax provided such person is authorized by the Director General to import such goods free of sales tax, subject to such conditions as may be prescribed.
[Ins Act 293:s.47]
(3) Where a person who is not licensed imports taxable goods on behalf of and for delivery to a licensed manufacturer, such person may deliver such goods as may be approved by the Director General free of sales tax provided such person is authorised by the Director General to import such goods on behalf of and for delivery to a licensed manufacturer free of sales tax, subject to such conditions as may be prescribed.
[Ins Act 293:s.47]
(4) Where a person who is not licensed acquires taxable goods from a licensed manufacturer on behalf of and for delivery to another licensed manufacturer, such person may acquire and deliver such goods as may be approved by the Director General free of sales tax provided such person is authorized by the Director General to acquire such goods from a licensed manufacturer on behalf of and for delivery to another licensed manufacturer free of sales tax, subject to such conditions as may be prescribed.
[Ins Act 293:s.47]
(5) Where a licensed manufacturer requires another licensed manufacturer to complete the manufacture of taxable goods, the first mentioned manufacturer may acquire back such goods as may be approved by the Director General free of sales tax, provided such manufacturer is authorized by the Director General to acquire back such goods free of sales tax, subject to such conditions as may be prescribed and for the purpose of this Act such goods shall be construed as being manufactured by the first mentioned manufacturer.
[Ins Act 293:s.47]
(6) Where a licensed manufacturer acquires taxable goods which are deposited or kept in a customs warehouse or a warehouse licensed under section 65 of the Customs Act 1967, such manufacturer may acquire such goods as may be approved by the Director General free of sales tax, provided such manufacturer is authorised by the Director General to acquire such goods from a customs warehouse or licensed warehouse free of sales tax subject to such conditions as may be prescribed.
[Ins Act 293:s.47]
(7) Any approval and authority granted under subsection (1), (2), (3), (4), (5) or (6) may be withdrawn at the discretion of the Director General at any time.
[Ins. Act 293:s.47]
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