23.
| (1) Section 2 of the Goods and Services Tax Act No. 34 of 1996 as last amendment Act No. 26 of 2000(hereinafter in this Part referred to as the "principal enactment" ) is hereby further amended in subsection (3) of that section by the substitution for the words from "goods imported into Sri Lanka are dutiable and liable to customs duty" to "Provided however the Director-General of Customs" of the following :- |
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| "(2)In the second proviso to subsection (3) of that section
| | (a)by the substitution for the words "referred to in subsection (6) of section 22, for a period" of the words "referred to in subsection (6) of section 22 or the purchase of any fabric, manufactured by a person who has entered into an agreement with the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law for the manufacture of fabric, by another person who has entered into an agreement with the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law for the manufacture of garments for export under such agreement and who utilises the fabric so purchased for the manufacture of garments for export or a period"; | | |
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Sri Lanka Consolidated Acts