৩৬। উক্ত Ordinance এর sub-section () এর পরিবর্তে নিম্নরূপ sub-section () প্রতিস্থাপিত হইবে, যথা:- “ () Any company, other than an oil marketing company, which sells goods to- (a) any distributor; or (b) any other person under a contract; at a price lower than the retail price fixed by such company, shall collect tax from such distributor or such any other person at the rate of five percent (%) on the amount equal to B x C, where- B = the selling price of the company to the distributor or the other person; C = 6%: Provided that a cigarette manufacturer company shall collect tax at the time of…