Federal Constitution empowers Sarawak to impose state sales tax, court told

Dateline 2020-02-04, FMT:

The Federal Constitution does not limit the powers of the Sarawak legislature on the type of goods to be subjected to state sales tax, Sarawak legal counsel JC Fong said today.

Submitting at the hearing of Petronas’ judicial review application against the state sales tax in the High Court here, Fong said Article 95B(3) did not restrict or limit the range of goods that may be subject to state sales tax.

“It is not for the judges who are not legislators to make the law or rewrite the constitutional provision,” he said.

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