Turnover Tax (Amendment) Act (No. 9 of 1987)

Sri Lanka Consolidated Acts

Replacement of section 6 of the principal enactment

3. Section 6 of the principal enactment is hereby repealed and the following section substituted therefor:

6. In determining the turnover of a business for the purposes of section 3 or section 10-

	(a) businesses of a like nature carried on by a person in the same place or in different places, shall be deemed to be one business; and

	(b) different businesses carried on by the same person in one place shall be deemed to be one business.".