Section 30A(3) in The United Provinces Excise Act, 1910
(3)Nothing in this section shall authorise the levy by State Government of any duty which, as between goods manufactured or produced, in the State and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the State, discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.
