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Ongoing maintenance costs, such as filter replacements, are another essential factor

Under current law, any cigarette tax increase triggers an automatic corresponding increase in the taxes on other tobacco products, with the additional revenues going to support Proposition 99 purposes

The levy of excise duty on cigarettes and a cess on pan masala was approved by Parliament last month, following a GST Council decision in September on taxing these products over and above GST after the compensation cess framework ends

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