Section 21
ActIn forceProvision 26 of 131
Section 21
(2)
No invoice showing an amount which purports to be sales tax shall be issued on the sale of any goods—
(a)
which are not taxable goods; or
(b)
by a person who is not a registered manufacturer.
(3)
The amount of sales tax payable shall be collected by the registered manufacturer from the purchaser in addition to the price and any other amount due and payable by the purchaser in respect of the taxable goods.
34 Laws of Malaysia ACT 806
(4)
Any person who contravenes subsection (1), (2) or (3) commits an offence.