Because little cigars are marginally larger than cigarettes, they fall into a lower tax category, allowing them to be sold for as little as 7 cents each.
Individuals who are in the service tax category will thus have to file two returns - one with the excise department, and another with the income-tax department.
Compact sedans are less than four metres in length placing them in a favourable tax category, encouraging automakers to add models in a market long dominated by ultra-cheap hatchbacks.
