Sales Tax Act 1972 (Act 64)
PART V - TAXABLE PERSONS - LICENSING



Section 14. Exemptions from licensing.


The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of persons from the provisions of section 13 (1):


Provided that, notwithstanding that any person is exempted under such order, such person may apply to be licensed as a licensed manufacturer, whereupon the provisions of this Act shall apply to such person.

[Ins.Act 578:s.36]



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