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srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

10. Interpretation

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

In this Act, unless the context otherwise requires,—

“article” includes any goods, material or any agricultural or horticultural produce, but does not include any excepted article specified in Part I of the Schedule to this Act;

“body of persons”, “business”, “Commissioner

General” and “company” shall have the same respective meanings which they have in the Inland

Revenue Act;

“Inland Revenue Act” means the Inland Revenue Act,

No. 10 of 2006 ;

“manufacture” means any process for—

(i)

making an article;

(ii)

assembling or joining any article whether by chemical process or otherwise;

(iii)

adapting for sale any article;

(iv)

packaging, bottling, putting into boxes, cutting into pieces, cleaning, polishing, wrapping, labeling, or in any other way whatsoever preparing for sale any article otherwise than in a retail stores for the purpose of sale in such store exclusively and directly to the consumer;

“person” includes any company, body of persons or any partnership;

“quarter” means the period of three months commencing on the first day of January, April,

July or October of any year:

Provided that the quarter which commences on the first of February 2009 shall comprise two months;

“service” does not include any excepted service specified in Part II of the Schedule to this Act; and

“year” means a calendar year.

Schedules