3. Amendment of section 6 of the principal enactment

Section 6 of the principal enactment as last amended by Act, No. 9 of 2012 is hereby further amended in the end of the proviso thereof, by the substitution for the words commencing from “for the quarter immediately” to the end of that section, of the following:-

“for the quarter immediately succeeding that relevant quarter:

Provided further, in no circumstance, the excess shall be deemed to be an advance payment of tax paid under section 4 by any person other than such manufacturer and the set off shall not extend the liability to tax on the turnover from the business of manufacturing of any article.”.