Twinkle and Shine Sdn Bhd $($TS$)$ is a manufacturer of cosmetic products registered under Sales Tax Act $2018$ on $1$ January $2019.$ TS sells its products under a brand name of $$Natural Beauty$$ where $10\%$ of sales tax is applicable. TS has not applied for any certificate of exemption and closes its accounts on $31$ December annually.

TS carried out the following transactions in the year $2023($amount of transactions are exclusive of sales tax$).$ The transactions have been attached.

Required: Suggest and explain a facility in Sales Tax Act $2018$ that is available to Beautique Sdn Bhd to minimise its sales tax liability in relation to the purchase of raw materials on $16$ February $2023.$ Explain in detail please.