30. Section 167 of the principal enactment, as-amended by Act No. 34 of 1966, is hereby further amended by the substitution, for the definition of " true wholesale market value ", of the following; new definition: -
| (b) in relation to exported goods, whether such goods were exported lawfully or otherwise, in relation to goods attempted to be exported whether such attempt was lawful or otherwise, means the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of exportation between an independent seller in Sri Lanka and an independent buyer in the country of importation, the' two having no interest in the business of each other except as seller and buyer of the goods respectively.'. |
|
|
Sri Lanka Consolidated Acts