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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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52B.Collection of tax from Cigarette manufacturers: 

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.