Sri Lanka Consolidated Acts

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Turnover Tax (Amendment) Act (No. 9 of 1987) - Sect 3

Replacement of section 6 of the principal enactment

3. Section 6 of the principal enactment is hereby repealed and the following section substituted therefor:
6. In determining the turnover of a business for the purposes of section 3 or section 10-
(a) businesses of a like nature carried on by a person in the same place or in different places, shall be deemed to be one business; and
(b) different businesses carried on by the same person in one place shall be deemed to be one business.".


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