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COURT OF APPEAL PUTRAJAYA
PEMUNGUT DUTI SETEM – Appellant
Versus
HAVI LOGISTICS (M) SDN BHD – Respondent
| Table of Content |
|---|
| 1. asset purchase agreement details and duty assessment. (Para 1 , 2) |
| 2. arguments regarding assessment of stamp duty. (Para 3 , 4) |
| 3. court's decision to allow the appeal. (Para 5 , 6) |
| 4. material provisions of the asset purchase agreement. (Para 7 , 8 , 9 , 10 , 11 , 12) |
| 5. importance of completion clauses for duty assessment. (Para 13 , 14 , 15 , 16) |
| 6. construction of asset purchase agreement for duty. (Para 17 , 18 , 19 , 20) |
| 7. definition and implications of conveyance on sale. (Para 21 , 22 , 23 , 24 , 25 , 26) |
| 8. deeming provision and its effect on duty. (Para 27 , 28 , 29) |
| 9. impact of drafting on duty assessment. (Para 30 , 31) |
| 10. discussion on s 21(1) of the stamp act. (Para 32 , 33) |
| 11. categories of contracts under s 21(1). (Para 34 , 35 , 36) |
| 12. historical context of s 21(1) and case law. (Para 37 , 38 , 39 , 40 , 41 , 42 , 43) |
| 13. changes in legislation and implications. (Para 44 , 45 , 46) |
| 14. interpretation principles for tax statutes. (Para 47 , 48 , 49 , 50) |
| 15. definition of goods and its implications. (Para 51 , 52 , 53 , 54 , 55 , 56) |
| 16. case law supporting broad interpretation of goods. (Para 57 , 58 , 59 , 60 , 61) |
| 17. summary of principles for duty asses |
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