(2)[The Inspector shall maintain a register in form B-15 showing issue of beer made to any other State.] [Rule 35 substituted vide Punjab Government Notification No. G.S.R. 17/P.A. 1/14/Sections 21 and 59/Amd.(19)/2002 dated 27.3.2002.][Provided that entire stock of beer to which brew has been added but which is still in the pipeline and is lying as semi-finished closing stock as on 31st March, 2002 shall be subject to levy of duty when the same is sold as finished Beer to L-1 licensees on or after 1st April, 2002.] [Added vide Punjab Government Notification No. G.S.R. 20/P.A. 1/14/Sections 21 and 59/Amd(22)/2004, dated 2.3.2004.]
