5 Jan 2022
Ketua Pengarah Hasil Dalam Negeri Classic Japan (M) Sdn Bhd
- Citation
- A-01(A)-100-02/2021 (Mahkamah Rayuan)
- Court
- A
- Case number
- A-01(A)-100-02/2021 (Mahkamah Rayuan)
Court held respondent was not entitled to the increased export allowance because 'engaged in agriculture' requires direct production (planting/rearing) of the agricultural produce and respondent purchased flowers from independent growers; respondent's factory however met the definition of industrial building because processing activities (inspection, trimming, grading, hydration, packing) constituted processes and the building housed machinery/plant; Director-General validly imposed penalty under s.113(2) ITA 1967 and good faith is not a requirement for imposing the s.113(2) penalty.