Section 8
of State Sales Tax Enactment 1998
Section 8
The Minister may, in any particular case, subject to such conditions as he may deem fit to impose-
(a)
exempt any person or class of persons from the payment of the whole or any part of the State sales tax which otherwise would have been payable by that person or that class of persons;
(b)
exempt any goods or class of goods from the whole or any part of the State sales tax which otherwise would have been payable;
(c)
direct the refund to any person or class of persons of the whole or any part of the
State sales tax paid by that person or that class of persons; or
(d)
direct the refund to any person or class of persons of the whole or any part of the penalty paid by that person or that class of persons.
(2)
The Minister may vary or revoke any exemption granted under subsection (1).
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