Chapter VII
PAYMENT OF TAX BEFORE ASSESSMENT
Collection of tax from Cigarette manufacturers
52B. [Any person responsible for selling banderols to any manufacturer of cigarettes shall, at the time of selling banderols, collect tax from such manufacturers on account of the manufacture of cigarette at the rate of ten percent (10%) of the value of the banderols.
Explanation.- For the purposes of this section, “manufacture of cigarettes” means manufacture of cigarettes manually without any mechanical aid whatsoever.]
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Ministry of Law, Justice and Parliamentary Affairs
