Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLiability of certain persons to pay turnover tax in respect of business not belonging to them
| 27. Where any business in respect of which turnover tax is payable is carried on by any person on behalf of any other person as the agent of such other person, the first mentioned person shall be chargeable with turnover tax in respect of that business in like manner and to the like amount as the latter-mentioned person would be chargeable under this Act. |