Sales Tax Act 1972 s 2B
This legislation has been repealed. Do not cite it as law in force.
For the purpose of this Act, a licensed warehouse and a licensed manufacturing warehouse shall be deemed to be a place outside Malaysia. In this section, the expression “a licensed manufacturing warehouse” means a licensed warehouse in respect of which an additional licence to carry on any manufacturing process has been granted under section 65A of the Customs Act 1967.
Gudang berlesen dan gudang pengilangan berlesen disifatkan di luar Malaysia
Bagi maksud Akta ini, sesuatu gudang berlesen dan gudang pengilangan berlesen hendaklah disifatkan sebagai suatu tempat di luar Malaysia. Dalam seksyen ini, ungkapan “gudang pengilangan berlesen” ertinya gudang berlesen yang berkenaan dengannya lesen tambahan untuk menjalankan apa-apa proses pengilangan telah diberikan di bawah seksyen 65A Akta Kastam 1967.
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).