Amendment status not verified — confirm the current text below against the official source.
Provided that- (i) the said Act shall continue to apply in respect of cigarettes. C1garettes sold before the commencement of this Act and in respect of sales of such cigarettes subse- quent to the commencement of this Act; (ii) the price of goods sold to a dealer as defined in this dealer in manufacturing, Act for use by such making or processing cigarettes shall be deducted in calculating the taxable turnover under section5 of the said Act.