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    <title>Amendment of section 23A</title>
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    <description>The amendment expands the meaning of activity in section 23A to include proposed new business of production or manufacture by an existing producer or manufacturer, thereby permitting such persons to seek an advance ruling from the Authority for Advance Rulings on planned expansions or new manufacturing lines.</description>
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      <description>The amendment expands the meaning of activity in section 23A to include proposed new business of production or manufacture by an existing producer or manufacturer, thereby permitting such persons to seek an advance ruling from the Authority for Advance Rulings on planned expansions or new manufacturing lines.</description>
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