৩৬। উক্ত Ordinance এর sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-“ (2) Any company, other than an oil marketing company, which sells goods to-(a) any distributor; or(b) any other person under a contract;at a price lower than the retail price fixed by such company, shall collect tax from such distributor or such any other person at the rate of five percent (5%) on the amount equal to B x C, where-B = the selling price of the company to the distributor or the other person;C = 6%:Provided that a cigarette manufacturer company shall collect tax at the time of sale of its goods to such distributor or to such other persons at the rate of three per cent of the difference between the sale price to the distributor or the other persons and the retail price fixed by such company.Explanation.-For the purpose of this section, “contract” includes an agreement or an arrangement, whether written or not.”।