Mendis Appuhamy vs Atapattu

Mendis Appuhamy vs Atapattu nlr vol 45 page 296 [45 NLR 296] – In the case between Mendis Appuhamy (Appellant) and Atapattu (Respondent), the court addressed whether the transfer of arrack for money constituted a “sale” under section 2 of the Excise Ordinance. It