2. Persons to whom this Act applies

The provisions of this Act shall apply to every person

(in this Act referred to as a “taxable person”) who -

imports any article;

carries on the business of manufacture of any article;

carries on the business of providing a service of any description; or

carries on the business of wholesale or retail sale of any article including importation and sale of such article other than a sale by the manufacturer of that article being a manufacturer to whom the provisions of paragraph (b) applies.