Sri Lanka Consolidated Acts

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Finance Act (No. 65 of 1961) - Sect 25

Presumptions

25. For the purposes of this Part of this Act, any article-
(a) which is imported into Ceylon by any person who is registered under this Act in respect of any business; or
(b) which is manufactured or produced or stored in Ceylon by such person,
shall be deemed until the contrary is proved to have been so imported, or so manufactured or produced or stored, as the case may be, for the purpose of sale.


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