Section 5(4) in Denatured Spirit Rules Made Under Madhya Pradesh Excise Act, 1915
(4)The Collector shall fix the retail sale rate of denatured spirit, taking into consideration the incidence of expenditure on transport, local taxes, if any, payable by the retail licensee and 10 per cent margin of profit. The retail price per bottle including the cost of bottle will be fixed as multiple of 5 paise. This price shall be printed on the label affixed on the bottle.]
