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A key feature of Malaysia's economy is its export focused manufacturing base, a sector that relies heavily on high volumes to manage tight margins and cash flow constraints.

In the recent case of Lam Ah Company Sdn Bhd ("taxpayer") v Director General of Customs and Excise, the taxpayer succeeded in its judicial review application challenging Customs' refusal to give effect to the exemption under section 155 of the Goods and Services Tax Act 2014 ("GST Act").