Malaysia legislation
Section 59
Section 59
(a)
no tax was chargeable; or
(b)
tax was chargeable in accordance with this section.
(2)
The tax chargeable on the supply of goods referred to in subsection (1) shall be reduced to the tax charged as if the supply of prescribed goods was for a consideration equal to the excess of X - Y, where
X is the consideration for which the goods are supplied; and
Y is the consideration for which the goods were acquired, and where there is no excess, tax shall not be charged.
(3)
This section shall extend to cases where the previous importation or sale of prescribed goods was taxable under the
Sales Tax Act 1972.
(4)
For the purposes of this section, references to a supply of prescribed goods where no tax was chargeable include references to the matters under paragraph 4 of the Second Schedule.
Recovery of tax, etc., erroneously refunded