அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
In this Act, unless the context otherwise requires,—
“article” includes any goods, material or any agricultural or horticultural produce, but does not include any excepted article specified in Part I of the Schedule to this Act;
“body of persons”, “business”, “Commissioner
General” and “company” shall have the same respective meanings which they have in the Inland
Revenue Act;
“Inland Revenue Act” means the Inland Revenue Act,
No. 10 of 2006 ;
“manufacture” means any process for—
(i)
making an article;
(ii)
assembling or joining any article whether by chemical process or otherwise;
(iii)
adapting for sale any article;
(iv)
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 stores for the purpose of sale in such store exclusively and directly to the consumer;
“person” includes any company, body of persons or any partnership;
“quarter” means the period of three months commencing on the first day of January, April,
July or October of any year:
Provided that the quarter which commences on the first of February 2009 shall comprise two months;
“service” does not include any excepted service specified in Part II of the Schedule to this Act; and