Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 32. In this Act, unless the context otherwise requires- " export." means to take out of the limits of Sri Lanka to sea or to a foreign territory; " factory "means any premises, including the precinct; thereof, wherein or in any part of which, excisable articles are manufactured, or wherein or in any part of which any manufacturing process connected with the production of any such articles is being carried on or is ordinarily carried on; and includes any store, warehouse or other place maintained in connection with any premises where any such articles are manufactured or stored or kept in: "import" means to bring into Sri Lanka, by sea or air, from any place outside or beyond the limits of Sri Lanka; " manufacture" means every process, whether natural or artificial, by which an excisable article is produced, prepared or adapted; prescribed" mean prescribed by regulations made under this Act: " sale or purchase ' with their grammatical variations and cognate expressions, means any transfer of the possession of an excisable article by one person to another in the ordinary course of trade or business for cash or deferred payment or for other valuable consideration ; "transport" means to move from one place to another within Sri Lanka; " wholesale dealer " means a person who buys or sells excisable articles wholesale for the purpose of trade or manufacture and includes a broker or commission agent who, in addition to making contracts for the sale or purchase of such excisable articles for others, stocks such excisable articles belonging to others as an agent for the purpose of sale, |