2. Section 5 of the Turnover Tax Act, No. 69 of 1981 (hereinafter referred to as the "principal enactment") is hereby amended by the repeal of sub-paragraph (1) of paragraph (d) of subsection (1) of that section and the substitution of the following sub-paragraph therefor : -
"(1) when such articles were imported the aggregate of
| | (a) the value of such articles ascertained for the purpose of custom duty in accordance with the Customs Ordinance ; and | | |
| | (b) the amount of custom duty, if any, paid on such articles ; increased by ten per centum. ". | | |
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