Sri Lanka Consolidated Acts

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Turnover Tax (Amendment) Act (No. 46 of 1998) - Sect 7

Special provision relating to the tax rate on the business of import or manufacture of certain articles,

7. The rate of turnover tax payable in respect of the turnover of any person who carried on business as a manufacturer or importer of any article falling within the description in the entry specified in column 3 of Part I of the Order made under section 7 of the principal enactment and published in Gazette Extraordinary No. 869/2 of May 1, 1995, and corresponding to the entry relating to Harmonized System Code No, 8424.81 under Heading No. 84 specified in Column 2 of that part of that order , shall , notwithstanding anything to the contrary in the order made under that section of that Act and published in the gazette Extraordinary No. 751 /20 of January 29, 1993, be-
(i) five per centum for the period commencing on January 29, 1993 and ending on February 7,1995. and
(ii) six per centum for the period commencing on February 8, 1995 and ending on April 30,1995.

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