Section 50
Notwithstanding anything to the contrary contained in this Act—
(a)
no sales tax shall be levied and payable on any taxable goods—
(i)
imported into the designated areas or transported to the designated areas from Malaysia;
(ii)
transported between the designated areas; or
(iii)
transported from the designated areas to the special areas, other than any taxable goods which the Minister may from time to time declare by order published in the Gazette;
(b)
sales tax shall be levied and payable on all taxable goods transported to Malaysia from the designated areas as if such transportation to Malaysia were importation into
Malaysia; and
Sales Tax 63
(c)
the sale value of taxable goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with subsection 9(2).