If the purchased goods are located in JAFZA itself, is not cleared to outside the Designated Zone and is sold within JAFZA itself satisfying conditions as per Article 51(5) of ER, then the supply would be regarded as out of scope which does require a VAT registration. However if these goods are imported out of JAFZA with proper customs declarations (FZ Transit declaration to DMCC or Import to local declaration) and then sold back to JAFZA, VAT should be applied on sales hence requirement to get registered would be there. Had the company been already VAT registered, such imports would have populated in the VAT return.