41.Currently, ordinary mobile phones are subject to 10% sales tax but mobile phones with various applications such as internet and personal digital assistant (PDA) are exempted from sales tax. For the purpose of streamlining tax treatment, the Government proposes that sales tax be exempted on all types of mobile phones. Business Services Industry.

I think Desire HD would fall under the 'mobile phones with various applications' category.. therefore, it would already be exempted from sales tax..

http://www.thestar.com.my/news/story.asp?f...4503&sec=budget