Sri Lanka Consolidated Acts

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Value Added Tax (Amendment) Act (No. 13 of 2004) - Sect 3

Amendment of section 3 of the principal enactment

3. Section 3 of the principal enactment is hereby amended as follows: -
(1) in paragraph (c) of that section by the substitution for the words "goods supplied by him were acquired :" of the words) "goods supplied by him. were acquired; or" and
(2) by the addition immediately after paragraph (c) of that section, of the following new paragraph:-
"(d) any person, where such goods consists of tea purchased on or after August 1. 2002, at an auction as is referred to in paragraph (a) of subsection (2) of section 2 for sale within Sri Lanka.".


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