Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 3

Replacement of section 3 of the principal enactment

3. Section 3 of the principal enactment is hereby repealed and the following section substituted therefor :"
3. Notwithstanding the provisions of section 2, the tax shall not be charged on the whole sale or retail supply of goods, other than on the whole " sale or retail supply of goods, by a"
(a) manufacturer of such goods ; or
(b) importer of such goods; or
(c) person who is unable to satisfy the Commissioner-General as to the source from which the goods supplied by him were acquired.".

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