Malaysia Steel Works (KL) Bhd (Masteel) located in Petaling Jaya. It has one factory located strategically at Bukit Raja, Klang in the state of Selangor Darul Ehsan, Malaysia. The Bukit Raja factory, Bukit Raja Steel Sdn Bhd (100% owned by Masteel) produces steel bars and steel billets which are the feed stock for its rolling mills in Petaling Jaya. The factory in Petaling Jaya will processed those steel bars and steel billets to the customer requirement. The processed steel bars and steel billets are mainly used in the construction industries. Both the manufacturing plants in Bukit Raja and Petaling Jaya are equipped with modern equipment and are fully computerised to produce precision quality products from both the mills. 

Required:

Advice Masteel and Bukit Raja Steel Sdn Bhd on their obligation to register as registered manufacturer for sales tax purpose. Support your answer with relevant section in the Sales Tax Act, 2018.