Malaysia legislation
Section 5
Section 5
For the purposes of this Enactment, the sale value of goods on which State sales tax is payable shall be ascertained as follows:
(i)
except as otherwise provided in regulations made under section 61, the actual price for which the taxable goods are sold; or
(ii)
Where no charge is made for provision of such taxable goods, the charge which would have been made in the ordinary course of business for providing such goods to a person independent of the taxable person.
Rate of tax.