[3][4] CTC holds the monopoly of cigarette and tobacco sales in Sri Lanka.

[10] In 1997 cigarette manufacturing accounts for an estimated 89% of the value and 50% of the volume of all tobacco products sold in Sri Lanka.

[11] Sri Lanka direct and indirect cost of tobacco amounted to LKR 110 billion (the equivalent if 7% if Government revenue) Sri Lankan Government has been taxing tobacco since 1953.

Tobacco tax collection in Sri Lanka has as of late been portrayed by politicisation and nearsightedness that brought about problematic accomplishment of monetary and wellbeing destinations.

In any case, tobacco stays an essential supporter of the Treasury and it is important that policymakers get in right.

[12] Sri Lanka demands a combination of assessments on tobacco among which extract charges are observable.