Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 1963) - Sect 121

Meaning of "business turnover tax" for the purposes of sections 142 to 148

141. For the purposes of section 142, section 143, section 144, section 145, section 146, section 147 and section 148, "business turnover tax" includes any penalty imposed or incurred under this Part of this Act.

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