Section 35
Section 35
(a)
any goods or class of goods from the whole or any part of the sales tax; or
(b)
any person or class of persons from payment of the whole or any part of the sales tax which may be charged and levied on any taxable goods manufactured or imported.
(2)
Any order made under subsection (1) shall be laid before the
Dewan Rakyat.
50 Laws of Malaysia ACT 806
(3)
The Minister may, in any particular case and subject to such conditions as he deems fit—
(a)
exempt any person or class of persons from payment of the whole or any part of the sales tax which may be charged and levied on any taxable goods manufactured or imported;
(b)
exempt any registered manufacturer or class of registered manufacturers from charging and collecting sales tax on taxable goods; or
(c)
direct the Director General to make a refund to any person or class of persons of the whole or any part of the sales tax or penalty paid by such persons or class of persons.
(4)
Where a registered manufacturer sold any taxable goods to a person or class of persons exempted under paragraph (1)(b) or (3)(a), the registered manufacturer shall be exempted from charging and collecting sales tax due and payable on such taxable goods.
(5)
Where any person who is exempted under paragraph (1)(b) or (3)(a) fails to comply with any conditions to which the exemption relates, any sales tax that has been the subject of the exemption shall become due and payable by the person on the date on which any of the conditions failed to be complied with.
(6)
Where a person who has been granted exemption under paragraph (1)(b) or (3)(a) has paid any of the sales tax to which the exemption relates and has been granted approval by the Minister for a refund of the amount of the sales tax which has been paid, the person shall be entitled to such refund.