නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
The provisions of this Act shall apply to every person
(in this Act referred to as a “taxable person”) who -
(a)
imports any article;
(b)
carries on the business of manufacture of any article;
(c)
carries on the business of providing a service of any description; or
(d)
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.