Accordingly, increase in import CESS on certain products are expected to help listed firms such as Kotmale Holdings, Distilleries Company, Cargills Ceylon, Ceylon Cold Stores, CIC, Keells Food Products and LION Brewery etc.
Exemption of VAT from LP gas distribution is likely to benefit Laugh gas, while allowing the importation of tea for blending for high value added tea exports is most likely to benefit HVA & Renuka Agri.
Candor Equities says the removal of price controls on poultry is expected to boost the margins of listed firm such as Bairaha Farms and Three Acre Farms
Increase of CESS on imported Portland cement is expected to help – Tokyo Cement to compete with cheap imports.
Royal Ceramics, Lanka Floor tiles, ACL Cables, Kelani Cables, Lanka Aluminum, and Central Industries etc. are also expected to benefit from budgetary measures adopted on construction materials.
http://www.news360.lk/business-finance/news-sri-lanka-27-11-2013-a-number-of-sri-lankan-listed-firms-to-directly-benefit-2014-budget-9909987