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Section 3

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Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 3 of the principal enactment is hereby repealed — Replacement of and the following section substituted therefor :—

section 3 of the principal enactment.

“Tax not be

3. Notwithstanding the provisions of section charged on aa 2, the tax shall not be charged on the whole sale nt ail supply. or retail supply of goods, other than on the whole of goods.

sale or retail supply of goods, by a—

(a)

manufacturer of such goods ; or

(b)

importer of such goods ; or

(c)

person who is unable to satisfy the

Commissioner-General as to the source from which the goods supplied by him were acquired.”.

Amendment of

Report

Read on from s 4