அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 14 of the principal enactment as last amended by the Value Added Tax (Amendment) Act, No.7 of 2003 is hereby further amended by the repeal of subsection (2) thereof and the substitution therefor of the following:-
“(2) Any person –
(a)
registered under subsection (1) of this section ; or
(b)
deemed to be registered under section 75 or subsection (2) of section 80 of the Goods and
Services Tax Act, No.34 of 1996 on August 1, 2002
and carrying on or carrying out a taxable activity subject to the conditions specified in section 3
for the registration of wholesale and retail trade or fulfilling the requirements specified in item (iii)
of subsection (1) of section 10 of this Act, shall be a registered person for the purposes of this