121.
| (1) The Minister may by Order published in the Gazette declare any article specified in such Order to be an excepted article for the purposes of this Part of this Act. Different articles may be declared to be excepted articles in respect of different classes or descriptions of businesses. |
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| (2) Where an article is, under subsection (1), declared to be an excepted article in respect of any class or description of business, the sum realized from the sale of such article shall not be taken into account for the purpose of ascertaining the turnover from such class or description of business. |
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Sri Lanka Consolidated Acts