Ariyasena V Provincial Commissioner of Revenue, Western Province – sllr 2003 volume 2 page 325

In the case between Ariyasena (carrier of National Stores at Kuliyapitiya, Appellant) and the Provincial Commissioner of Revenue, Western Province (Respondent), the court addressed the issue of whether the appellant was a commission agent or a dealer for purposes of turnover tax under the Finance Statute No. 8 of 1990 and the Sale of Goods Ordinance No. 11 of 1896. It was determined that the appellant operated as a dealer, conducting sales involving the transfer of title and property, and was thus liable for turnover tax. The established principle reaffirmed that liability for turnover tax arises when a party purchases and resells goods as owner rather than as a commission agent. This decision was grounded in statutory interpretation and analysis of the evidence presented, emphasizing the