Dissanaike v. Sirimala

Dissanaike v. Sirimala nlr vol 28 page 129 [28 NLR 129] – In Dissanayake v. Sirimala, the court addressed whether the term “manufacture” under section 2 of the Excise Ordinance No. 8 of 1912 encompassed the process of producing toddy, including tapping, draw