This legislation has been repealed. Do not cite it as law in force.
s 185 Effect on sales tax and service tax
With effect from the effective date—
(a) sales tax shall not be chargeable on any sale, use, disposal or importation of taxable goods under the Sales Tax Act 1972; and
(b) service tax shall not be chargeable on any taxable service under the Service Tax Act 1975.
Malay text (authoritative)
Kesan ke atas cukai jualan dan cukai perkhidmatan
Berkuat kuasa dari tarikh efektif—
(a) cukai jualan tidaklah boleh dikenakan ke atas apa-apa jualan, penggunaan, pelupusan atau pengimportan barang bercukai di bawah Akta Cukai Jualan 1972; dan
(b) cukai perkhidmatan tidaklah boleh dikenakan ke atas apa-apa perkhidmatan bercukai di bawah Akta Cukai Perkhidmatan 1975.
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).