Section 7: The Sales Tax Act, 1995 is amended in section 4 thereof –

(a) by the insertion at the end of subsection (1) thereof, of the following:– “(f) cigarettes and other tobacco products” (b) by the insertion immediately after paragraph (c) of subsection (2) thereof, of the following:– “(d) fifteen percent of the taxable value of cigarettes and other tobacco products.”.