Section 441 in Rules under the United Provinces Excise Act, 1910
441. Transport.
(1)The transport of country spirit in bond from one distillery to another or between distilleries and bonded warehouse is governed by the rules relating to export of such spirit in bond mutatis mutandis.(2)The transport of country spirit from distilleries and bonded warehouse to wholesale depots and wholesale and retail shop is regulated by the rules governing the issue of spirit from distilleries and bonded warehouse.(3)The transport of country spirit from wholesale depots and wholesale shops to retail shops is governed by rules relating to sales at such depots and wholesale shops.
