5. Section 49 of the principal enactment is hereby amended in subsection (4A) of that section as follows:
| (1) by the substitution, for the words, " shall be paid to such supplier by the Commissioner-General ", of the words, " shall be paid to such supplier by the Commissioner-General: " ; and |
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| (2) by the addition, at the end of that subsection, of the following proviso: "Provided that where it is proved to the satisfaction of the Commissioner-General that it is inexpedient or impracticable to cover such supply by a letter of credit in the aforesaid manner, such amount of the turnover tax paid by the supplier as is attributable to the raw materials used in the manufacture or production of such articles shall be paid to such supplier by the Commissioner-General if |
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Sri Lanka Consolidated Acts