8.
| (1) The Minister may, by Order published in the Gazette, declare any article specified in such Order to be an excepted article for the purposes of this Act. Different articles may be declared to be excepted articles in respect of different classes or descriptions of businesses. |
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| (2) Where an article is, under subsection (1), declared to be an excepted article in respect of any class or description of business, no turnover tax shall be payable in respect of the sum realized by the sale of such article or in respect of the import of such article. |
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Sri Lanka Consolidated Acts