11 Sept 2019
AGRO-MOD INDUSTRIES SDN BHD 1. ) TRIBUNAL RAYUAN CUKAI BARANG DAN PERKHIDMATAN 2. ) KETUA PENGARAH KASTAM
- Citation
- WA-24-23-05-2018 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-24-23-05-2018 (Mahkamah Tinggi)
The court held that the SPA and parties' conduct established the land was intended as commercial not agricultural, the time of supply occurred when vacant possession was delivered/transfer registered (22.6.2015) after the GST effective date, therefore the supply was chargeable to GST and the Tribunal's dismissal was not erroneous; the originating summons was dismissed with costs.