Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation.
| 19. In this Part unless the context otherwise requires-" administrative district" means an administrative district established under the Administrative Districts Act;" article" means any commodity by whatsoever name called: " Excise Commissioner" includes any officer not below the rank of Assistant Commissioner of Excise;" Government Agent" includes an Additional Government Agent, an Assistant Government Agent, and an Additional Assistant Government Agent; " manufactured ", in relation to any article, includes the assemblage or joinder of that article, whether by chemical process or otherwise; " manufacturer", in relation to a taxable article, means a person carrying on business as a manufacturer of that article; "prescribed" means prescribed by regulations made under this Part; " sale " includes supply or distribution, and an offer to sell, supply or distribute; " this Part" means the Part of this Act in which the expression occurs. |