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4. Amendment of section 5 of the principal enactment

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

Section 5 of the principal enactment as last amended by the Value Added Tax (Amendment) Act, No.14 of 2007 is hereby further amended in subparagraph (12) thereof by the substitution for the words “a separate supply by such

Assessor:” of the following –

“a separate supply by such Assessor;

(13)

Notwithstanding the provisions of Consumer

Affairs Authority Act, No.9 of 2003, the maximum retail price quoted for the goods to be sold in a wholesale or retail business may be adjusted where necessary for the chargeability to tax where liability to tax is specified in paragraph (f) of section 3 of this Act:”.

Act, No. 17 of 2013

Read on from s 5