3. The following new sections are hereby inserted immediately after section 3 of the principal enactment and shall have effect as sections 3A and 3B of that enactment: -
| 3A. Where any quantity of cigarettes or pipe tobacco in the manufacture of which Ceylon tobacco leaf is used, is exported out of the Island by any manufacturer, such manufacturer shall, upon application made in that behalf, be entitled to a refund of the amount of the tobacco tax paid by him in respect of the quantity of Ceylon tobacco leaf used in the manufacture of such cigarettes or pipe tobacco; and the amount of any refund so made shall be charged on the Consolidated Fund. |
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| 3B. Every application for a refund of the tobacco tax under section 3A-
| | (a) shall be made to the Excise Commissioner in such form as he may provide for the purpose; | | |
| | (b) shall contain all such particulars as the Excise Commissioner may require to be set out in the form; and | | |
| | (c) shall be accompanied by the relevant export documents in support of the application.". | | |
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Sri Lanka Consolidated Acts