Puthan Perumal discusses the decision by the Federal Court on He-Con Sdn Bhd v Bulyah Ishak & Anor and Another Appeal  7 CLJ 271.
In this article the researchers discuss the cognitive dissonance impact of GST implementation on various small businesses in Malaysia. To deliberate our argument, we take the instance of Strata Property Owners, Joint Management Bodies and Management Corporations in Malaysia that are affected by the 6% GST implementation. The article discusses the resultant cognitive dissonance faced by this cohort. A press conference and pursuant appeal letter to the Customs Department helped to combat the same to a certain extent although concerns regarding increasing cost is still debatable. Similar dissonance impacts, which are yet to be addressed, are witnessed by many small businesses and start-up entrepreneurs,. Other controversies regarding government spending appear to add to the anxiety.
Despite the benefits of private treaty sales, the legality of such sales is questionable in West Malaysia, particularly after the court has granted an order for sale. The same however can’t be said in Sarawak. This article intends to comparatively analyse the legality of private treaty sales between West Malaysia and Sarawak.