13. For the purpose of this part, "turnover" in relation to -
| (a) a tourist hotel, means the amount received ,or receivable from the total sales excluding the service charge upto ten per centum ,of such sales and the value added tax charged ,on such sales in .terms ,of the Value Added Tax Act, No.14 ,of 2002; |
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| (b) a travel agent, means the total receipts from services provided in relation to the tourist industry excluding payments made - by him in respect ,of services provided to him by other-local service providers and the value added tax: changed on such sales in terms of the Value Added Tax Act No. 14 of 2002; |
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| (c) a tourist shop, means the amount received ,or receivable from the total sales ,of products from any such Ship excluding the value added tax charged ,on such sales in terms ,of the Value Added Tax Act, No. 14, of 2002. |
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Sri Lanka Consolidated Acts