5. of section 49 of the principal enactment,
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
Section 49 of the principal enactment is hereby amended in subsection (4a) of that section as follows:—
by the substitution, for the words, “shall be paid to such supplier by the Commissioner-General ” of the words, “shall be paid to such supplier by the
Commissioner-General: ”; and
by the addition, at the end of that subsection, of the following proviso :—
“Provided that where it is proved to the satis-faction of the Commissioner-General that it is inexpedient or impracticable to cover such supply by a letter of credit in the aforesaid manner, such amount of the turnover tax paid by the supplier as is attributable to the raw materials used in the manufacture or production of such articles shall be paid to such supplier by the Commissioner-General if—
such supply is covered by a letter of credit opened in a bank in Sri Lanka or such other documentary evidence, as is required by the Commissioner-General to satisfy himself that the exports relating to such supply were in fact made, is adduced; and-
the receipt of payment in foreign exchange for the value of the exports relating to such supply is certified by the bank to which such foreign exchange was remitted.”
Tha ane ee
Turnover Tax (A