4, Section 46 of the principal enactment is hereby amended in subsection (2) of that section
| (1) by the substitution for the words " entered into by him in carrying on his business", of the words, " entered into by him with another registered manufacturer in carrying on his business " ; |
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| (2) by the substitution for paragraphs (e) and (f) of that subsection of the following paragraphs :
| | " (e) the quantity of articles supplied and the amount of money received or receivable in respect of each transaction before any charge for the turnover tax ; | | |
| | (f) the turnover tax attributable to each such transaction only at the point of sale; and | | |
| | (g) the amount of turnover tax paid to the Principal Collector of Customs as is attributable to the articles covered by such transaction where the transaction relates to an article imported by him and sold without subjecting it to any process.". | | |
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Sri Lanka Consolidated Acts