5. Replacement of section 6 of the principal enactment

Section 6 of the principal enactment is hereby repealed and the following section substituted therefor:—

6. Where any person to whom this Act applies, utilizes wholly or partly any goods purchased from a manufacturer registered for payment of tax under this Act or imported by himself, in the manufacture of goods liable to tax under this Act, such manufacturer shall be entitled to tax credit in respect or such tax paid on such goods in proportion to the value of goods manufactured by such person which are liable to tax under this Act.”.