Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsA LAW TO INDEMNIFY, AGAINST LIABILITY TO PROSECUTIONS AND TO PAY INCOME TAX OR BUSINESS TURNOVER TAX, PERSONS WHO SELL TO THE STATE GEM CORPORATION, OR TO TOURISTS FOR PAYMENT MADE IN FOREIGN CURRENCY, OR WHO EXPORT, GEMS PURCHASED WITH MONEYS IN RESPECT OF WHICH SUCH PERSONS HAVE EVADED PAYMENT OF ANY SUCH TAX.