Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsReplacement of the Third Schedule to the principal enactment
| 16. The Third Schedule to the principal enactment is hereby repealed and the following new Schedule substituted therefor:- Children's vehicles the wheels of which do not exceed 26 inches in diameter, wheel- barrows, handcarts used for trade purposes solely within private premises, and hand- carts not used for trade purposes are exempted from payment. In this Schedule, "trade purposes" includes the carriage or transport, in connection with any business or trade and whether for sale or otherwise, of any articles or goods or of any written or printed matter. |