Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 10. In this Act; unless the context otherwise requires" 'article,' ' assessor ', ' business', ' Commissioner-General', ' person' and ' quarter' shall have the respective meanings assigned to them in the Turnover Tax Act; ' bank ' means a licensed commercial bank within the meaning of the Banking Act, No. 30 of 1988; 1 banker' means any company or body of persons carrying on the business of banking; ' importer ' has the same meaning as in paragraphs (f) and (g) in the definition of "manufacturer" in "the Turnover Tax Act; ' manufacturer' has the same meaning as in paragraphs (a), (b), (c), (d), and (e) of the definition of manufacturer in the Turnover Tax Act; ' Turnover Tax Act' means the Turnover Tax Act, No. 69 of 1981. |