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স্বাগতম
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সিগারেট উৎপাদনকারীর হইতে কর সংগ্রহ
Section : ১২৯Any 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 10% (ten percent) of the value of the banderols.
Explanation.— For the purposes of this section, “manufacture of cigarettes”; means manufactures of cigarettes manually without any mechanical aid whatsoever.
