Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsTax on Whole-sale and retail supplies
| 3. Notwithstanding anything in section 2, no tax shall be and levied on any wholesale or retail supply of goods other than on the wholesale or retail supply of goods by a manufacturer or an importer of such goods .Provided, however, such tax shall be levied on such wholesale or retail supply of goods if any person registered under section 10 or section 12 makes an application to the Commissioner-General to that effect. |