The comma and word “, etc.” were inserted after the words “soft drink” by section 24(a) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
2
Section 52S was omitted by section 17 of অর্থ আইন, ২০১৮ (২০১৮ সনের ২২ নং আইন) (With effect from 1st July 2018).
