Sales Tax Act 1972 (Act 64)
PART XVIII - SPECIAL PROVISIONS DEALING WITH PETROLEUM



Section 95. Parts XIV and XVII not to have effect.

For the purpose of petroleum, Labuan and Langkawi shall be treated as being part of Malaysia and Parts I to XVIII shall apply in respect of petroleum manufactured in or imported into or exported from or transported to or from Labuan or Langkawi as if Parts XIV and XVII had not been enacted.


[Ins Act A1070:s.8]

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