Sri Lanka Consolidated Acts

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Finance (Amendment) Law (No. 26 of 1978) - Sect 6

Amendment of section 159 of the principal enactment

6. Section 159 of the principal enactment (as last amended by Law No. 3 of 1978) is hereby amended in subsection (1) of that section by the substitution, for the definition of " manufacturer ", of the following definition:- "manufacturer " means any person who-
(a) makes an article,
(b) assembles or joins any article whether by chemical process or otherwise,
(c) adapts for sale any article.
(d) packages, bottles, puts up in boxes, cuts into pieces, cleans, polishes, wraps, labels or in any other way whatsoever prepares for sale any article, otherwise than in a retail store for the purpose of sale in such store exclusively and directly to the consumer,
(e) purchases from any enterprise with which an agreement has been entered into by the Greater Colombo Economic Commission under section 17 of the Greater Colombo Economic Commission Law. No. 4 of 1978, any article manufactured in Sri Lanka by such enterprise;


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