KUCHING: The notices of assessment for state sales tax on petroleum products issued to Petronas by the Sarawak government are invalid and should be quashed because certain parts of the State Sales Tax Ordinance are unconstitutional, says Datuk Malik Imtiaz Sarwar.
The Petronas counsel said the state sales tax could only be imposed on matters in the state list under the Federal Constitution, while petroleum was a matter on the federal list.
