Sales Tax Act 1972 (Act 64)
PART VI - RATES OF TAX AND COMPUTATION OF TAX PAYABLE


Section 16. Computation of tax payable.

Subject to this Act, sales tax shall be levied -

      (a) on the sale value at the rate in force at the time at which the sales tax is due; or

      (b) on the quantity of goods sold, used or disposed of, or imported, at the rate in force at the time at which the sales tax is due.

    [Subs. Act A1070:s.4]
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