20 Mar 2024
AYAM AA FARM SDN BHD (DALAM LIKUIDASI) 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) TRIBUNAL RAYUAN KASTAM
- Citation
- AA-24NCvC-148-04/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- AA-24NCvC-148-04/2023 (Mahkamah Tinggi)
The written agreements between Appellant and Contract Farmers expressly created sale-and-purchase transactions (Appellant supplied DOC, feed and medicines which were purchased by Contract Farmers who sold mature broilers back at specified prices); therefore the transactions are taxable supplies under Section 9(1) GST Act 2014. The Bill of Demand of MYR 3,116,641.74 is valid, the Appellant is not entitled to a refund, and costs awarded to Respondent.