Sales Tax Act 2018 s 3

s 3 Meaning of “manufacture”

(1) In this Act, “manufacture” means— (a) in relation to goods other than petroleum, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and (b) in relation to petroleum, any process of separation, purification, refining, conversion and blending. (2) If any question arises as to the meaning of “manufacture” under subsection (1), such question shall be decided by the Minister whose decision shall be final.

Malay text (authoritative)

Maksud “mengilang”

(1) Dalam Akta ini, “mengilang” ertinya— (a) berhubung dengan barang selain petroleum, penukaran secara manual atau mekanikal bahan-bahan organik atau bukan organik kepada suatu produk baharu dengan mengubah saiz, bentuk, komposisi, sifat atau kualiti bahan-bahan itu dan termasuklah pemasangan bahagian-bahagian ke dalam suatu jentera atau produk lain, tetapi tidak termasuk pemasangan jentera atau kelengkapan bagi maksud pembinaan; dan (b) berhubung dengan petroleum, apa-apa proses pemisahan, penulenan, penapisan, penukaran dan pengadunan. (2) Jika apa-apa persoalan timbul tentang erti “mengilang” di bawah subseksyen (1), persoalan itu hendaklah diputuskan oleh Menteri yang keputusannya adalah muktamad.

Read this section in the full act → · Open Part I →

Find Act 806 on lom.agc.gov.my ↗

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).

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