60. Interpretation

In this Act, unless the context otherwise requires–

“article” includes any goods, material or any agricultural or horticultural produce;

“Assistant Commissioner” means an Assistant

Commissioner of Inland Revenue appointed under section 97 of the Inland Revenue Act, No. 24 of 2017

and includes Deputy Commissioner;

“authorised representative” shall have the same meaning as in the Inland Revenue Act, No. 24 of 2017;

“body of persons” shall have the same meaning as in the

Inland Revenue Act, No. 24 of 2017;

“business” includes trade, profession or vocation;

“Commissioner-General” shall have the same meaning as in the Inland Revenue Act, No. 24 of 2017;

“Deputy Commissioner” means the Deputy Commissioner of Inland Revenue appointed under section 97 of the

Inland Revenue Act, No. 24 of 2017;

“Freight Forwarder” shall have the same meaning as in the Licensing of Shipping Agents, Freight

Forwarders, Non Vessel Operating Common Carriers and Container Operators Act, No.10 of 1972;

“importation” excludes bringing any article in the personal baggage of the passenger into Sri Lanka

[“baggage” shall have the same meaning as in section 107A of the Customs Ordinance (Chapter 235)];

“manufacture” means any process for–

making an article;

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

adapting for sale any article; and

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 store for the purpose of sale in such store exclusively and directly to the consumer;