Sales Tax Act 1972 (Act 64)
PART XIV - SPECIAL PROVISIONS DEALING WITH LABUAN
Section 72. Interpretation.
In this Part, unless the context otherwise requires-
"Labuan" means the Island of Labuan and its dependent islands viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan dan Daat;
"principal customs area" means the Federation exclusive of Labuan and Langkawi.
[Ins. Act 329:s.6]
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