114. New section 11e

The principal Act is amended by inserting after section 11d the following section:

“Sales tax on importation is not applicable on low value goods 11e.  Notwithstanding paragraph 8(1)(b), no sales tax shall be levied on the low value goods if it is proven to the proper officer of sales tax that the sales tax has been charged by the registered seller and being paid on the low value goods.”.