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The Bidi Workers Welfare Fund Act provides for the levy and collection of taxes through a duty on manufactured bidis that pays for worker welfare programs

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For more information in this regard, you can consult the following documents: Canada Revenue Agency bulletin IT 365R2 (see paragraph #5)

Wulferic threatens to significantly dismantle FDAs arsenal of actions to enforce compliance with the FD&C Acts tobacco provisions, and we expect many more similar challenges to follow if FDA stays on its current course.

Cancer Res., 30 : 195-205