8 Section 7 of the principal enactment is hereby tended as follows:-
| (1) in subsection (1) of that section
| | (a) by the repeal of subparagraphs (ii) of pars-graph (a) thereof; | | |
| | (b) by the renumbering of sub-paragraph (iii) of paragraph (a) as sub-paragraph (ii) thereof; | | |
| | (c) by the addition at the and of that subsection of the following paragraph:
| | | (c) the declared value of such excisable article for the purposes; of the turnover tax determined in such manner as may be prescribed where, in relation to any excisable article, turnover tax is to be levied under the Turnover Tax Act, No. 69 of 1981. ; |
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| (2) In subsection (2) of that section by the substitution for the words thereof is determined with reference to the cost of transportation of the words thereof is determined with reference to the price for delivery at a place other than the place; of removal the cost of transportation ; |
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| (3) in subsection (3) of that section
| | (a) by the substitution in sub-paragraph (ii) of paragraph (b) thereof, for the words after importation thereof ; of the words after importation thereof, and includes any other place registered with the Director-General for the storage of such excisable articles prior to sale ;; | | |
| | (aa) by the substitution, in paragraph (c) there of, for the words and distribution of the assessee of the words and distributor of the assessee ; and | | |
| | (a) by the substitution in sub-paragraph (ii) of for all the words from payable on such to the end of that paragraph, of the words payable on such packing material. | | |
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Sri Lanka Consolidated Acts