Section 61A
Approved Major Exporter Scheme
(a)
the taxable goods shall be exported, or transported to designated areas or special areas; or
(b)
the taxable goods are used as raw materials, packing and packaging materials or components to be manufactured, which subsequently shall be exported, or transported to designated areas or special areas as goods exempted from sales tax pursuant to an order made under this Act.
(2)
Any person granted an approval under the Approved Major
Exporter Scheme shall record the tax exempted on the importation, transportation or purchase of the taxable goods in the form and manner as may be determined by the Director General.
(3)
Where any person who has been granted an approval under the
Approved Major Exporter Scheme fails to comply with any prescribed conditions, any sales tax that has been exempted shall become due and payable by the person from the date of the non-compliance of the conditions and such sales tax shall be paid in the form and manner as may be determined by the Director General.
Sales Tax 69