Section 60
In making regulations under section 106, the Minister may provide—
ActIn forceProvision 69 of 131
Section 60
(a)
for the collection in the special areas of sales tax payable in respect of taxable goods transported or about to be transported from or to the special areas to or from Malaysia;
(b)
for the limitation or restriction of vehicles, vessels or aircrafts which may be used to transport taxable goods; and
(c)
for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.