Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Time of supply

Legal area

Court

3 Mar 2021

Sports Toto Malaysia Sdn. Bhd (No. Syarikat: 8420-D) 1. ) Ketua Pengarah Kastam 2. ) Tribunal Rayuan Kastam

Citation

WA-24-59-10-2019 (Mahkamah Tinggi)
Court

High Court
Case number

WA-24-59-10-2019 (Mahkamah Tinggi)

Variable B in paragraph 8(1) of the Third Schedule GST Act 2014 requires the prize money to have been paid to an identified successful participant before it can be included as a deductible amount; accrued or rolled‑over jackpot allocations which have not been paid to an identified winner are not includable in variable B. The Tribunal's decision affirming Customs was correct and stands.
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.