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| Tobacco Tax (Amendment)
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AN ACT TO AMEND THE TOBACCO TAX ACT.
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BE it enacted by the Parliament of the Democratic Socialist Republic of Sri Lanka as follows:-
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[18th January
, 1979 ]
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Short title.
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1. This Act may be cited as the Tobacco Tax (Amendment) Act, No. 5 of 1979.
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Amendment of section 14 Chapter 245.
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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:
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" cigarette" means tobacco whether cut, crushed, broken or powdered.
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(i) rolled in any type of wrapper (other than tobacco leaf or tobacco leaf meant for the manufacture of beedi) ; and
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(ii) intended for smoking ;
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