Sri Lanka Consolidated Acts

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Turnover Tax (Amendment) Act (No. 8 of 1997) - Sect 6

Amendment of section 4 of the principal enactment

6. Section 49 of the principal enactment is hereby amended in the proviso to subsection (4A) of that section, by the substitution, for all the words from, "by the Commissioner General if -" to the end of that proviso, of the words, "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.".


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