Tobacco Tax (Amendment)

Tobacco Tax (Amendment) AN ACT TO AMEND THE TOBACCO TAX ACT. BE it enacted by the Parliament of the Democratic Socialist Republic of Sri Lanka as follows:- Short title. 1. This Act may be cited as the Tobacco Tax (Amendment) Act, No. 5 of 1979. Amendment of section 14 Chapter 245. 2. Section 14 of the Tobacco Tax Act (as amended by Act No. 9 of 1965) is hereby further amended by the substitution, for the definition of “cigarette”, of the following definition: ” cigarette” means tobacco whether cut, crushed, broken or powdered. (i) rolled in any type of wrapper (other than tobacco leaf or tobacco leaf meant for the manufacture of beedi) ; and (ii) intended for smoking ;