Section 57
Notwithstanding anything to the contrary contained in this Act—
ActIn forceProvision 65 of 131
Section 57
(a)
no sales tax shall be levied and payable on any taxable goods—
(i)
imported into the special areas or transported to the special areas from Malaysia;
(ii)
transported between the special areas; or
(iii)
transported from the special areas to the designated 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 special areas as if such transportation to Malaysia were importation into Malaysia;
and
(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).