52S. Collection of tax from manufacturer of soft drink

¹[52S. Collection of tax from manufacturer of soft drink ²[, etc.]-

1. The Security Printing Corporation (Bangladesh) Limited, or any other person responsible for delivery of banderols or stamps, shall collect, at the time of delivery of such banderols or stamps to any manufacturer of soft drinks ³[or mineral or bottled water], tax at the rate of ⁴[four per cent (4%)] ^{Subs F. A. 2015} of the value of such ⁵[or mineral or bottled water]^{Added F. A. 2014} as determined for the purpose of the value added Tax (VAT).]

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¹ Ins. new section 52S by F. A. 2013

² Ins by F. A. 2014

³ Ins by F. A. 2014

⁴ Subs. for "three percent" by F. A. 2015

⁵ Ins by F. A. 2014

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Mijan Niloy