Wintercorn Malaysia Sdn Bhd v 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Jabatan Kastam Diraja Malaysia (KDRM)

Case Significance

Wintercorn Malaysia Sdn Bhd v 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAY... is a Federal Court (Mahkamah Persekutuan) decision dated February 27, 2025 (citation: 01f-22-08-2024w). <p>Wintercorn Malaysia sought sales tax exemption for packaging materials under Item 57, Schedule A of the Sales Tax (Persons Exempted From Payment of Tax) Order 2018. The Federal Court held that Wintercorn failed to prove that the purchased packaging materials were exported within 6 months as required, and that tax exemption provisions must be construed strictly against the taxpayer. The appeal was dismissed and the Court of Appeal's decision reinstating the Customs' ruling was upheld.</p> The panel comprised Abdul Karim bin Abdul Jalil, Abu Bakar bin Jais, Hanipah binti Farikullah, Harmindar Singh Dhaliwal and Zabariah binti Mohd Yusof, with Zabariah binti Mohd Yusof delivering the judgment. Counsel appearing: Dharshini Sharma (counsel for appellant), Liew Horng Bin (counsel for respondent), Lim Chinn Wei (counsel for appellant), Nur Atirah Aiman binti Rahim (counsel for respondent), Rahazlan Affandi bin Abdul Rahim (counsel for respondent), S. Saravana Kumar (counsel for appellant).