Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsDeduction from the levy payable by the manufacturer on imports
| 6. Where any person to whom this Act applies being a person carrying on the business of manufacturer of any article has paid in any relevant quarter, the levy in respect of the import of any article, (other than any plant, machinery or fixture), he shall be entitled to deduct the amount of the levy so paid from, the levy payable by him, for that quarter, in respect of such business of manufacturer |